Università Roma Tre

Methodologies for cost detection and computation

1.1. Analytical accounting within the accounting management system (AMS)

1.2. Cost classification and various cost configurations

1.3. Cost assessment according to the full costing technique

1.4. Cost assessment according to the simple and advanced direct costing technique

Accounting for cost centers

2.1. Cost centers mapping and business costs allocation

2.2. Accounting system for cost centers operation and relevant limits

Costs and business decisions

3.1. Types of production processes

3.2. Cost – volume – results analysis

3.3. Contribution margin use in business decisions (product mix, make or buy, pricing and profitability assessments, differential analysis, etc.)

Hints on innovative issues of cost analysis and management

4.1. Cost accounting within the Anglo-Saxon tradition

4.2. Changes in organizational and management structures and in cost analysis

4.2. Cost assessment starting from manufacturing and business activities: the activity-based costing

Hints on accounting systems

5.1 Integrated system

5.2 Two-tier accounting system

– L. Cinquini, Cost Management Volume I, Giappichelli, 2017.
– Materiale didattico messo a disposizione dal docente (slides) disponibili sulla pagina web dell'insegnamento.
– Per le esercitazioni si consiglia: F. Abate, Analisi dei costi.Esercizi e casi aziendali. Prefazione di Giancarlo Paolucci, Giappichelli Editore, 2009.