Second Cycle, Degree Programme in Strategy, Management and Control
Prof.: Riccardo Giannetti
The student who completes the course successfully will be able to demonstrate a solid knowledge on cost measurement and management. He/She will have the ability to apply a set of techniques to improve the efficiency and promote alignment between cost and value for both the customer and for the organization. Lastly the student will be aware that cost management is not only a set of reliable techniques but a proactive approach to continuous improvement and business modelling.
The course covers the traditional and advanced techniques for measuring and managing costs. In the first part of the course advanced issues concerning traditional (cost center, Job and process costing) and more recent costing techniques (activity-based costing and time-driven activity based costing)are discussed. In the second part of the course are covered topics such as: activity-based management, target costing, quality costing, customer profitability analysis and environmental costs. During all the course case studies are analyzed to teach students how to ask the right questions about costs and how to make the right decisions in strategic cost reduction initiatives.
For this course the prerequisite/s is/are
face to face
Recommended reading includes the following works:
Riccardo Giannetti, La riduzione strategica dei costi, 2013, Giappichelli
Paola Miolo Vitali (a cura di). Strumenti per l’analisi dei costi. Vol. II.
Approfondimenti di cost accounting, 2009, Giappichelli
Paola Miolo Vitali (a cura di). Strumenti per l’analisi dei costi. Vol. III. Percorsi di cost management, 2009, Giappichelli
In the written exam the student must demonstrate his/her knowledge of the course material and to be able to solve exercises on cost management techniques. In the oral exam the student must demonstrate ability to approach a circumscribed cost management problems.
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