The course aims to analyse in depth the analytical methods of cost calculation and the logics of cost management.
The traditional methods of cost calculation will be analysed together with the most innovative methods oriented towards strategic management of costs.

1. The traditional methods of cost calculation.
1.1. The direct and full costing methods.
1.2. Analytical accounting system by cost centres.

2. The costs to support business decisions (short and long term decisions).
2.1 . The differential analysis.
2.2 . Limits and potentialities of the costs for the decision-making process.

3. New tools for cost analysis and management.
3.1. Beyond the Activity Based Costing: Activity Based Management.
3.2. The target costing.

4. Cost management in enterprises working on projects.

5. Business performance control and measurement.

- Knowledge and understanding: in depth knowledge and understanding of cost accounting and cost management that provide a basis or opportunity for originality in developing and/or applying ideas, often within a research context. The check will be carried out on examination with theory questions (open-ended questions and questions with multiple answers).

- Applying knowledge and understanding: the capacity to knowledge applying, the ability to problem solving in new or unfamiliar environments within broader contexts related to cost accounting and management. The check will be carried out on examination through exercises, in which complex corporate problems are presented.

- Making judgements: the ability to integrate knowledge and handle corporate complexity, and formulate personal judgments with incomplete or limited information. The check will be carried out on examination with questions in which a personal judgement about specific corporate situations is requested. 

- Communication skills: the ability to communicate the achieved conclusions, in a clear and effective manner, without ambiguity, to specialist and non-specialist audiences. The check will be carried out on examination with questions to which it needs to reply by organizing and processing available information.

- Learning skills: the ability to selfdirected study new and complex issues related to cost accounting and cost management. The check will be carried out during the exam with questions which evaluate the skill acquisition useful to pursue in depth studies. 

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Seminars will be organized during the term.

Teaching

Frontal lectures and exercises.

Course books

- L. Cinquini, Strumenti per l'analisi dei costi, Vol. I Fondamenti di Cost Accounting, Giappichelli, Torino, 2008.

- P. Miolo Vitali (a cura di), Strumenti per l'analisi dei costi, Vol. III Percorsi di Cost Management, Giappichelli, Torino, 2009 (capitoli 1, 2, 3 e 4).

- Additional educational material (available by the concierge of Palazzo Battiferri, Via Saffi n. 42 - Urbino).

Assessment

Written test: three exercises, two open-ended questions, five questions with multiple answers.

In the event that the student is not satisfied with the result obtained in the written test, he/she may also ask to take the oral exam.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Course books

- L. Cinquini, Strumenti per l'analisi dei costi, Vol. I Fondamenti di Cost Accounting, Giappichelli, Torino, 2008.

- P. Miolo Vitali (a cura di), Strumenti per l'analisi dei costi, Vol. III Percorsi di Cost Management, Giappichelli, Torino, 2009 (capitoli 1, 2, 3 e 4).

- Additional educational material (available by the concierge of Palazzo Battiferri, Via Saffi n. 42 - Urbino).

Assessment

Written test: three exercises, two open-ended questions, five questions with multiple answers.

In the event that the student is not satisfied with the result obtained in the written test, he/she may also ask to take the oral exam.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

The student can request to sit the final exam in English with an alternative bibliography.