- Docente: Cristina Gianfelici
- Credits: 5
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Industrial Design (cod. 8182)
Learning outcomes
The course aims at introducing students to cost accounting.
Course contents
- Cost analysis: conceptual framework.
- Cost definition and classification.
- The main cost configurations.
- The relationship between business costs and profitability.
- Direct costing.
- Full costing.
- Activity-based costing.
- Standard costs. Systems based on variable costs. Costs of quality and joint costs.
- Gap analysis.
- What-if analysis.
- The system and the process of managerial control.
- Strategic planning and budgeting.
- Reporting activity: a general picture.
Readings/Bibliography
Anthony R.N. et al. (2016), Sistemi di controllo. Analisi economiche per le decisioni aziendali, XIV Edition, McGraw Hill Education, chapters 1-14.
Teaching methods
The pedagogical approach is based on a combination of lectures, exercises, discussion questions and case studies.
Assessment methods
Compulsory written exam.
Teaching tools
All news and information related to the course, slides and further teaching materials will be available on the e-learning platform. Teams is used for distance learning.
Office hours
See the website of Cristina Gianfelici