ECTS - University of Pisa
Scheda programma d'esame
PRICING AND COSTING
ALESSANDRO MARELLI
Academic year2016/17
CourseMANAGEMENT AND LAW OF LOGISTICS SYSTEMS
Code014PP
Credits6
PeriodSemester 1
LanguageItalian

ModulesAreaTypeHoursTeacher(s)
PRICING E COSTING IISECS-P/07LEZIONI42
ALESSANDRO MARELLI unimap
Programma non disponibile nella lingua selezionata
Learning outcomes
Knowledge
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.
Assessment criteria of knowledge
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.

Methods:

  • Final oral exam
  • Periodic Quizzes/multiple choice
Teaching methods

Delivery: face to face

Learning activities:

  • attending lectures
  • participation in seminar
  • preparation of oral/written report
  • participation in discussions
  • individual study
  • group work

Attendance: Advised

Teaching methods:

  • Lectures
  • Seminar
  • project work
Syllabus
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
Bibliography
Recommended reading includes the following works -Cinquini L., Strumenti per l’analisi dei costi Vol. I Giappichelli, Torino 2013 Garrison R.H., Noreen E.W., Brewer P.C., Agliati M., Cinquini L. Programmazione e controllo, III ed McGraw-Hill, 2012 -Simon H., Zatta D., Strategie di Pricing, Hoepli, Milano, 2006 - Ditillo A., Meloni G., I sistemi di costing nelle imprese di servizi: il caso I.L. Logistics, Economia & Management , 5, 2007, pp. 105-115 -Meloni G., Galbiati E., Sistemi di costing e politiche di pricing: le relazioni possibili. Controllo di gestione, I 2007 pp. 7-14. -Carù A., Cugini A., Valore per il cliente e controllo dei costi: una sfida possibile, Egea, 2000, pp. 19-31; 82-90. Further bibliography will be indicated.
Updated: 14/11/2016 17:27