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:
Bachelor's degree in Economics, Firms and International Markets - 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. 2025/2026
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1 module to be chosen among the following3° Year It will be activated in the A.Y. 2026/2027
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2 modules among the following| Modules | Credits | TAF | SSD |
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1 module to be chosen among the following| Modules | Credits | TAF | SSD |
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2 modules among the following| Modules | Credits | TAF | SSD |
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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 (2026/2027)
Teaching code
4S008941
Teacher
Coordinator
Credits
6
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
Secondo semestre L dal Feb 15, 2027 al May 28, 2027.
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 of frontal lessons dedicated to the theoretical basis of cost control and exercises on management control tools (cost accounting, cost of products, what-if analysis, etc.).
The course will include some meetings with controllers or CFOs to illustrate the practical implementation of cost control in their firms.
The course involves 6 CFU of lessons.
Learning assessment procedures
The final exam consists of a written test, containing both numerical exercises and theoretical questions, designed to test knowledge of the course topics and the ability to apply the various cost analysis and control tools, along with their respective methodologies, to the case studies presented in the exercises. There are no midterm exams, and the exam format is 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