Studying at the University of Verona
Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.
Study Plan
This information is intended exclusively for students already enrolled in this course.If you are a new student interested in enrolling, you can find information about the course of study on the course page:
Laurea in Economia e commercio - Enrollment from 2025/2026The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.
1° Year
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2° Year activated in the A.Y. 2021/2022
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3° Year activated in the A.Y. 2022/2023
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Legend | Type of training activity (TTA)
TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.
Cost Analysis and Management (2021/2022)
Teaching code
4S008941
Academic staff
Coordinator
Credits
6
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
secondo semestre (lauree) dal Feb 21, 2022 al Jun 1, 2022.
Learning outcomes
The course supplies the conceptual and methodological basis of cost analysis and management, by developing knowledge and skills to apply them in real business contexts. It aims to teach the students the purpose and functioning of the main cost accounting tools and the calculation of different margins and economic results. At the end of the course, students should be able to design a cost accounting system, to calculate the cost of a product or of other cost objects, with traditional methods and with Activity Based Costing, and in different production contexts; to calculate standard costs and variances on actual costs, to use cost information and margins for management decisions.
Program
Management control and cost measurement systems
2. Measuring the full cost of the product
3. Activity Based Costing
4. Product costs in order productions and in continuous flow processes
5. Cost measurement systems based on estimates values
7. Measurement systems based on direct variable costs and operative risk conditions
8. Economic information supporting short-term decision making
The course consists in frontal lessons dedicated to theoretical basis of management control and exercises on management control tools (cost accounting, cost of products, what if analysis, budgeting…).
The course will include some meetings with controllers or CFO illustrating the practical implementation of cost control in their firms.
Book:
Arcari A., Programmazione e controllo, 3rd edition, McGraw-Hill, Milano, 2019 (only chapter 1,2,3,4,5,7,8)
E-learning:
Further materials (slides, exercises) will be uploaded on e-learning platform.
Examination Methods
The final exam is a written test, composed of both exercises and theoretical questions, and is aimed at checking the knowledge of the topics in the course program and the ability to apply the cost control tools to the different cases included in the exercises.
There are no mid-term exams during the course; the exam will be the same for both attending and non-attending students.
