Università Roma Tre

The course aims to dive into the analytical logics and methodologies and into the cost determination tools in the production companies. The different elements of production costs are analyzed, together with the problems inherent with their detection and their use in decision-making processes, with the aim of pursuing the company’s economic and financial balance trend.

The student will be guided in the world of analytical accounting, through the analysis of costs, revenues and margins for several reference matters that are significant for the management: productions, phases, activities, responsibility centers, areas, customers, business.

In the training course different methodologies will be explored, applied to the various cognitive aims of the management, as well as to give an answer to its decision-making needs: efficiency, productivity, pricing, strategic variations, formal accountability, utility decisions.

The student will be able to elaborate on the different methodologies such as full costing, direct costing, advanced direct costing, activity based costing, differential analysis.