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, imprese e mercati internazionali - 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. 2023/2024
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1 module among the following3° Year activated in the A.Y. 2024/2025
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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 (2024/2025)
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 L dal Feb 17, 2025 al May 30, 2025.
Courses Single
Authorized
Learning objectives
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.
Prerequisites and basic notions
knowledge of concepts of cost, revenue, margin, result.
knowledge of cost categories (nature classification) and the Profit & Loss structure
Program
1. 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
Bibliography
Didactic methods
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.
Learning assessment procedures
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.
Evaluation criteria
theoretical knowledge of the topics.
ability to solve numerical questions relative to the different control tools studied.
Criteria for the composition of the final grade
Sum of the points achieved in the excercises and theoretical questions.
Exam language
italiano
