Planning & Control [Cognomi A-L]
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
II semestre (Lingue e letterature straniere) dal Feb 14, 2022 al May 28, 2022.
The course aims to develop 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, the course focuses on the analysis of firm's costs, on their calculation, on their relationship with volumes, profit, environmental impacts and on their usage in the planning process. At the end of the course students will get the skills and competencies to apply the main tools to support decision-making related to control processes and environmental impact.
- 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.
(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 could change.