Management consultant specializing in industrial accounting systems, budgets and business plans,
with particular attention to issues related to information technology.
Lecturer in programming and control at the University of Bologna and the University of Pisa.
The concept of cost. The principle of relativism and the main information needs about the cost calculations. The role of management accounting within the company’s accounting system. The classifications of costs. The reference objects. The stock records. The cost of labor. The cost of durable productive factors. The issue of the allocation of indirect costs. The allotment criteria. only Base, multiple basis and cost centers. The cost of product configurations. Full cost and Direct cost. The income statement “flag.” The costs to support business decisions. The break-even analisys. Defining COAN and articulation of its elaboration process. Method of keeping the COAN. The accounting for cost centers (recovery and investigation). The Activity Based Costing. Differences between the two methodologies. The target costing.Finance, Control and Sustainability