Università Roma Tre

In line with the learning objectives of the degree course in Economics and Business Management, this course aims to provide a sound knowledge of the following basics:
- the nature, uses and purposes of cost accounting;
- the main classifications and cost configurations and their uses;
- the main analytical tools related to different cost configurations, their formulas and meanings;
-the analysis of profitability, cost-benefit analysis and choice between alternatives.

At the end of the course, students will be able to select and apply the main cost accounting tools to support decision-making processes. In particular:
- be able to identify, in different contexts, decision-making problems or specific analytical issues (e.g. profitability analysis, choice between alternatives, etc.);
- being able to identify, for each specific decisional problem or analytical issue, the most appropriate cost configuration for the analysis;
- know how to apply the most appropriate analysis tools, with the relevant formulas, from time to time;
- know how to solve simple problems related to choices of economic convenience.
Finally, the student must have the ability to express reasoned assessments of the information benefits or support for business decisions that cost accounting tools can give in different contexts.