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Academic year
Management e professioni
Didactic period
Primo Semestre

Training objectives

The aim of the course is the analysis of the main theories and tools for the management of costs according to a strategic approach. In particular: critical analysis and rethinking of corporate activities from a systemic perspective, as well as the various processes and tools for the rationalization and management of business costs.
At the end of the course the student is able:
- to analyze the costs of a firm
- to plan the operations for the production of services
- to curry out a diagnostic analysis of business issues (in terms of processes and costs)
- to plan management skills in the presence of constraints
- to recognize the opportunity of applying between the different cost management tools related to business issues


Fundamentals of business administration, management accounting and strategic management principles

Course programme

- Recall of the fundamental concepts 6 hours
- ABC and ABO 6 hours
- Overhead Value Analysis 3 hours
- Operations and supply chain competitiveness 6 hours
- Design the operation in the production of goods and services 3 hours
- Analysis and diagnosis of processes 6 hours
- Planning the management capacity of the process constraints 6 hours
- Lean Systems 6 hours
- Supply chain and inventory management 6 hours
- Forecasting 3 hours
- Plan and schedule operations 6 hours
- Plan resources 6 hours
- Integrate the suply chain 6 hours
- Supply chain sustainability, and 3 hours

Didactic methods

Traditional lectures
Tutorials with cases

Learning assessment procedures

The exam evaluation is through:
a) The conduct of individual drills (assessment weight 30%)
b) final written test (assessment weight 70%)
The course exam is devoted to test the level of achievement of the previously indicated training objectives. The written exam consists of n. 3 open questions

Reference texts

"Supply chain management. Strategie, processi, performance", Krajewski, Ritzman, Malhotra, Grando e Secchi; Pearson, 2015. The text can be in both paper that

Further material is available at the course Web site: