Planning & Control
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
II semestre (Lingue e letterature straniere) dal Feb 15, 2021 al May 29, 2021.
The course is aimed at developing the most important issues concerning the managerial accounting within the context of the instruments for the decision making and control processes. More in details, after having defined the main goals of managerial accounting, lessons focus on the analysis of firm's costs, on their calculation, on their relationship with volumes and profit and on their usage on the planning process. At the end of the course students will get the skills and competencies to apply the main tools of decision-making process.
- Managerial accounting and enterprise context.
- Costs: concepts, definitions, and classifications.
- Costs determination systems: work order costs.
- Costs determination systems: process costs.
- Costs behavior: analysis and employment.
- Analysis of the relationship among cost, volume and profit.
- Environmental management system
R. H. Garrison, E. W. Noreen, Programmazione e controllo, managerial accounting per le decisioni aziendali, McGraw-Hill, Milano, 2021 (chapters 1, 2, 3, 4 and 6 - no chapter 5), and additional teaching material provided by the professor.
|Garrison Ray H., Noreen Eric W., Brewer Peter C.,
||Programmazione e controllo. Managerial accounting per le decisioni aziendali, seconda edizione.
(The assessment of the course consists of a written exam. The written test includes open questions, to which a precise answer is required also by carrying out short calculations. For this reason, it is necessary to bring a calculator with you.)
***Due to the COVID-19 emergency and up to different provisions, the assessment will take place through an oral colloquium.***