Module I: Cost Measurement (3 ECTS)
Cost classification, Cost Accounting
Direct costing and Full costing systems
Cost analysis for decision-making
Responsibility accounting and controllable costs

Module II: Advanced Cost Measurement Systems (3 CFU)
Different costs for different purposes in modern production contexts
Activity-Based Costing and Management
Using activity-based cost information to manage customer relationship
Adding value with activity-based costing (and the strategic use of activity-based cost information)

Module III: Cost Management (3 CFU)
The "conceptual transition" from Cost Measurement to Cost Management
Cost Management purposes: "Process-driven" and "Market-oriented" approaches
Dimensions and tools of Cost Management