The course aims to develop studies on the measurement and analysis of costs and revenues to understand the topics and limits of use of costing in pricing in service companies and, specifically for the degree course, to describe "managerial" skills and behaviours that support decisions in developing logistical activities and managerial decisions. The program deals with the foundations of costing for pricing in service companies in light of the emerging challenges of the digitalization of information communication technology (ICT) and the service economy in an environment sensitive to sustainable development issues. Consequently, the following topics were chosen for the teaching: management accounting, decision-making and costs in the service economy; the cost of production, classifications, configurations; systems for calculating product cost and activity-based cost analysis; costing and pricing for the creation of value; costing for determining the sale prices of services; reflections on cost-plus pricing and value management; service economy and co-creation of value. All this will allow students to acquire cost analysis skills, evaluate costing application methods for pricing, know how to develop a theoretical sensitivity on the subject of strategic cost management and know how to enrich it with experiences of logistics service companies.