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 (CVR analysis, traditional Full Costing, Direct Costing)  will be analysed together with the most innovative methods oriented towards strategic management of costs (Activity-Based Costing, AMB, Time-driven Activity-based costing, Target Costing).

1. The role of Management Accounting and Cost Management Accounting.

2. The traditional and innovative methods of cost accounting.
2.1. The direct and full costing methods;
2.2. Direct Costing. Cost Accounting to support business decisions (short and long term decisions).The differential analysis; 

2.3 Limits and potentialities of cost accounting for the decision-making process;

2.4 Full Costing system by cost centres;
2.5 Full Costing by Activity-Based Costing (ABC);

3. New tools for cost analysis and cost management.
3.1 Changes of competition, business model and cost management;
3.2. Beyond the Activity Based Costing: Activity Based Management and performance for process management. Hybrid practice of cost accounting and management;
3.2. Time-Driven Activity Based Costing;

3.3 Strategic Cost Planning and 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, case study

Course books

- L. Cinquini, Cost Management, Volume I, Giappichelli, Torino, 2017.

- L. Cinquini, R. Giannetti, A. Marelli, A. Tenucci, Cost Management, Volume II, Giappichelli, Torino, 2018 (fino a pag.  246).

Assessment

The exam will be oral, in order to evaluate the expected learning outcomes. The evaluation criteria (expressed out of thirty) are the following:

- relevance and effectiveness of the responses in relation to the contents of the program, also in relation to the applicative skills of the costing methodologies studied;

- level of mastery of knowledge and degree of articulation of the response;

- adequacy of the disciplinary language used.

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.

Teaching

The same of attending students

Course books

The same of attending student:

- L. Cinquini, Cost Management, Volume I, Giappichelli, Torino, 2017.

- L. Cinquini, R. Giannetti, A. Marelli, A. Tenucci, Cost Management, Volume II, Giappichelli, Torino, 2018 (fino a pag.  246).

Assessment

The exam will be oral, in order to evaluate the expected learning outcomes. The evaluation criteria (expressed out of thirty) are the following:

- relevance and effectiveness of the responses in relation to the contents of the program, also in relation to the applicative skills of the costing methodologies studied;

- level of mastery of knowledge and degree of articulation of the response;

- adequacy of the disciplinary language used.

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.