ECTS - University of Pisa
Questo corso si pone l’obiettivo di introdurre gli studenti ai concetti principali e le teorie fondamentali dell’analisi dei costi ed il loro impiego nelle decisioni aziendali del management. Gli obiettivi di apprendimento si prefiggono di: a) acquisire una conoscenza base dei concetti e delle teorie dell’analisi dei costi a supporto delle decisioni del management, b) essere in grado di applicare le conoscenze acquisite secondo un appropriato linguaggio coniugato con la capacità di formulazione di giudizio autonomo; c) acquisire le conoscenze necessarie per una formazione adeguata alla prosecuzione degli studi.
This course aims to introduce students to the main concepts and fundamental theories of cost analysis and their use in business management decisions. The learning objectives aim to: a) acquire a basic knowledge of the concepts and theories of cost analysis to support management decisions, b) be able to apply the knowledge acquired according to an appropriate language combined with the ability to formulation of autonomous judgement; c) acquire the knowledge necessary for adequate training for the continuation of studies.
Per l'accertamento delle conoscenze:
To assess knowledge:
periodically, during lessons, students will be asked questions to check their learning level;
at the end of the course there will be an oral exam with exercises.
The student will be able to determine production costs by applying both the most consolidated techniques and those developed more recently;
The student will be able to analyze production costs in order to determine their contribution to the production of value (for the company).
Exercises will be carried out during the course and problems/cases will be proposed.
The student will be able to acquire and/or develop sensitivity in cost analysis to support the main management decisions.
During the exercises and discussion of cases, the correctness and degree of accuracy and precision of the activities carried out will be evaluated.
Following the seminar activities, students will be asked to provide short reports regarding the topics covered.
Per poter affrontare gli argomenti del corso è necessario avere una buona preparazione di base sui concetti e le teorie dell’economia aziendale.A tal proposito:
- Propedeuticità obbligatoria: Economia aziendale I .
- Consigliabile: Economia aziendale II.
In order to address the topics of the course it is necessary to have a good basic preparation on the concepts and theories of business economics. In this regard:
- Compulsory preparatory: Business economics I.
- Recommended: Business Economics II.
Lectures, with the aid of transparencies/slides/films.
Type of support tools: Websites and seminars.
Use of the course e-learning site for downloading teaching materials, teacher-student communications, publication of tests for home exercises.
Use of email and the e-learning site for student-teacher communication.
La contabilità direzionale e analitica
La relazione tra struttura dei costi e redditività (analisi CVR, Leva Operativa, ecc.)
I costi per le decisioni di breve periodo (Direct Costing e margine di contribuzione)
I sistemi di calcolo dei costi di prodotto
La contabilità per centri di costo
Il calcolo dei costi basato sulle attività (Activity-based costing)
Management and cost accounting
The relationship between cost structure and profitability (CVR analysis, Operating Leverage, etc.)
Costs for short-term decisions (Direct Costing and contribution margin)
Product cost calculation systems
Cost center accounting
Activity-based costing
Materiali per il ripasso (Non oggetto d’esame)
Materiali per la preparazione dell’esame
Gli esercizi presenti nell’eserciziario saranno utilizzati dagli studenti per preparare gli esami. Parte degli esercizi verrà svolta durante le sessioni. Gli esercizi non svolti durante le sessioni dovranno essere svolti per proprio conto.
eview materials (Not subject to exam)
Cinquini L., Cost Management. Vol. I., Giappichelli, 2017
Chapter I (I.1, I.2, I.3, I.4, I.5, I.6)
Chapter II (II.1, II.2, II.3, II.4, II.7)
Materials for preparing for the exam
Cinquini L., Cost Management. Vol. I., Giappichelli, 2017
Chapter I (I.7, I.8)
Chapter II (II.5, II.6, II.7)
Chapter III (all)
Chapter IV (all excluding IV.3.3)
Chapter V (all)
Chapter VII (all)
PITZALIS A. - TENUCCI A., Cost analysis and accounting - Cost Accounting exercises and cases, Turin, Giappichelli, 2nd ed., 2007
Supplementary materials made available on the e-learning portal
The exercises in the workbook will be used by students to prepare for exams. Part of the exercises will be carried out during the sessions. Exercises not done during the sessions will have to be done on your own.
La prova finale sarà in forma scritta con domande a risposta multipla e/o domandeaperte (teoria ed esercizi).
