ECTS - University of Pisa
| Modules | Area | Type | Hours | Teacher(s) | |
| PRICING E COSTING | SECS-P/07 | LEZIONI | 42 |
|
The student who completes the course successfully will be able to demonstrate a solid knowledge on cost measurement and management. He/She will have the ability to apply a set of techniques to improve the efficiency and promote alignment between costs and target prices. He/She will be able to map the process of creation of value for both the customers and the companies (logistic activities in manufacturing companies and service companies). The student will be aware that costing and pricing is not only a set of reliable techniques but a proactive approach to continuous improvement of management practices and to develop new business model.
The student will be assessed on his/her demonstrated ability to discuss the main course contents using the appropriate terminology. The student must be able to demonstrate his/her knowledge of the course material and be able to discuss the reading matter thoughtfully and with propriety of expression. The student could demonstrate the ability to put into practice and to execute, with critical awareness, the activities illustrated and studied in the readings of the course.
- Apply traditional cost accounting techniques to support planning and decision making
- Apply activity-based cost management techniques to support planning and decision making
- Evaluate cost-volume-profit relationships and pricing
- Apply cost plus pricing methods
attending lectures
participation in seminar
preparation of oral/written report
participation in discussions
individual study
preparation of oral/written questions
participation in discussions during le lessons
individual study
group work
Economia Aziendale
no co-requisites
Delivery: face to face
Lectures
Seminar
project work
The course is designed to focus on measuring costs and revenues and on the role of accounting information to facilitate the selling price policy and the product-mix decisions. The main objectives selected are: economic information and cost management systems, the role of cost information in price setting to products and services; characteristics of cost-management analysis; full costing systems; cost- plus pricing models; activity-based costing, value drivers, cost and value management; cost behaviour and cost-volume-profit analysis; cost and value management in logistic practice
Recommended reading includes the following works: Cinquini L., Cost management Vol. I Giappichelli, Torino 2017; Marelli A. & Tenucci A. Costing e pricing verso la Service Economy, Franco Angeli , Milano, in press; Pitzalis A., & Tenucci A., Strumenti per l’analisi dei costi. Esercizi e casi, ed. II Giappichelli, Torino, 2007 (available only pdf format - ISBN 978•88•9215905•1). Further bibliography will be indicated and available via the student office.
Other Bibliography to develop advanced topics:
Cinquini L. et al. , Cost management , Vol. II, Giappichelli, Torino, 2018; Marelli A., Le aziende di servizi ambientali. Analisi dei costi per la gestione ecologica dei rifiuti solidi urbani, Torino, Giappichelli, 2005; Simon H. e Zatta D., Strategie di Pricing, Hoepli, Milano, 2006.
visita pagina web dell'insegnamento di Pricing e costing nel seguente sito di Ateneo http://www.polologistica.unipi.it/
No differencies
Final oral exam with practical exercises
Periodic Quizzes/multiple choice
