Raffaele D'ALESSIO | COST MANAGEMENT
Raffaele D'ALESSIO COST MANAGEMENT
cod. 0222100147
COST MANAGEMENT
| 0222100147 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2024/2025 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2023 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 6 | 30 | LESSONS |
| Exam | Date | Session | |
|---|---|---|---|
| D'ALESSIO | 09/12/2024 - 15:00 | SESSIONE ORDINARIA | |
| D'ALESSIO | 09/12/2024 - 15:00 | SESSIONE DI RECUPERO |
| Objectives | |
|---|---|
| GENERAL OBJECTIVE THE COURSE AIMS TO STRENGTHEN SKILLS IN THE TERMS OF TRADITIONAL AND EVOLVED TOOLS IN THE TERMS OF COST ANALYSIS, SUCH AS DIRECT COSTING, FULL COSTING, ACTIVITY BASED COSTING, JOB ORDER COSTING, TARGET COSTING AND NETWORK COSTING. KNOWLEDGE AND ABILITY TO UNDERSTAND STUDENTS WILL ACQUIRE BASIC NOTIONS ABOUT COST ANALYSIS AND THE SKILLS NECESSARY FOR ITS USE TO MAKE TACTICAL AND STRATEGIC DECISIONS. ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING AT THE END OF THE COURSE STUDENTS WILL BE ABLE TO APPLY THE KNOWLEDGE ACQUIRED TO IMPLEMENT AN ANALYTICAL ACCOUNTING SYSTEM. THE STUDY PROGRAM WILL IN FACT ALLOW THE STUDENT TO UNDERSTAND THE CLASSIFICATION OF COSTS AS WELL AS THE MAIN COST ANALYSIS TECHNIQUES. INDEPENDENCE OF JUDGMENT THE STUDENT WILL BE ABLE TO: - SOLVE PROBLEMS AND MAKE DECISIONS; - FORMULATE REPORTS AND ASSESSMENTS ON THE BASIS OF LIMITED OR INCOMPLETE INFORMATION COMMUNICATION SKILLS THE STUDENT WILL BE ABLE TO: - COMMUNICATE USING COMPUTER TOOLS; - TRANSMIT IDEAS, PROBLEMS AND SOLUTIONS; - COMMUNICATE WITH STAKEHOLDERS. LEARNING ABILITY THE STUDENT WILL BE ABLE TO: - PROCEED INDEPENDENTLY IN UPDATING KNOWLEDGE; - EVALUATE THE CONTINUATION OF YOUR EDUCATION IN THE UNIVERSITY AND OTHERS. |
| Prerequisites | |
|---|---|
| THE COURSE PRESUPPOSES THE KNOWLEDGE OF GENERAL ACCOUNTING |
| Contents | |
|---|---|
| PART ONE (10 HOURS): INTRODUCTORY CONCEPTS AND CLASSIFICATION OF COSTS, COST ANALYSIS FOR BUSINESS DECISIONS, PRODUCTION VOLUME AND COST DECISIONS. PART TWO (10 HOURS): PRODUCTION COMBINATION DECISIONS AND COST DETERMINATION SUPPORT; PRICING DECISIONS, COST ACCOUNTING SYSTEM DESIGN. PART THREE (10 HOURS): ANALYTICAL ACCOUNTING WITH DIRECT COSTING; FULL COSTING; ACTIVITY-BASED COSTING. |
| Teaching Methods | |
|---|---|
| THE COURSE MAINLY CONSISTS IN 20 HOURS OF LECTURES AND 10 HOURS OF PRACTICAL EXERCISES. DURING THE LECTURES, STUDENTS ACQUIRE TEORICAL KNOWLEDGE OF THE MOST IMPORTANT MANAGEMENT ACCOUNTING TOOLS. EXERCISES FOCUSES ON PRACTICAL ASPECTS OF COST ACCOUNTING. COURSE ATTENDANCE IS NOT COMPULSORY. |
| Verification of learning | |
|---|---|
| EXAM WILL CONSIST IN AN ORAL TEST OF, AT LEAST 4 QUESTIONS DEALING WITH THE THEORY OF COST ACCOUNTING. THE OVERALL LEVEL OF PREPARATION ASSOCIATED WITH THE EXAM GRADES IS AS FOLLOWS - RANGE 18-23: SUFFICIENT PREPARATION, BUT IN RELATION TO A LIMITED NUMBER OF TOPICS COVERED IN THE EXAMINATION PROGRAMME. - RANGE 24-27: ADEQUATE PREPARATION, YET THE STUDENT HAS SHORTCOMINGS IN DIFFERENT PARTS OF THE PROGRAMME. - RANGE 28-30: THOROUGH KNOWLEDGE OF ALL TOPICS OF THE PROGRAMME. - 30L: EXCELLENT KNOWLEDGE OF THE EXAMINATION PROGRAMME. |
| Texts | |
|---|---|
| THE TEXT WILL BE COMMUNICATED DURING THE OPENING LECTURE |
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