Degree in Business studies (until 2008-2009)

Degree in Business studies (until 2008-2009)

Course not running

Management control (2009/2010)

Course code
4S00395
Credits
10
Coordinator
Bettina Campedelli
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Teaching is organised as follows:
Activity Credits Period Academic staff
1 - lezione 7 1st semester Bettina Campedelli
2 - esercitazione 2 1st semester Bettina Campedelli
3 - esercitazione 1 1st semester Andrea Guerrini

Timetable

Not inserted.

Learning outcomes

Module: 1 - lezione
-------
The course aims to develop the most important topics of managerial accounting within the evolutionary context of instruments for decisions and control.
The course will deepen in particular the topics of cost analysis, budgeting, balanced scorecard and the most important instruments for the translation of corporate strategy into performance measures aimed at the improvement of managerial behaviour.


Module: 2 - esercitazione
-------
The course includes excercises on cost accounting, break even analysis, budget and variance analysis, costing for decisions (make or buy) ecc.

Syllabus

Module: 1 - lezione
-------
Program
Managerial Accounting and the Business and Environment
Cost Terms, Concepts, and Classifications
Systems Design: Job-Order Costing
Systems Design: Process Costing
Cost Behavior: Analysis and Use
Cost-Volume-Profit Relationships
Variable Costing: A Tool for Management
Activity-Based Costing: A Tool to Aid Decision Making
Profit Planning
Standard Costs and the Balanced Scorecard
Flexible Budgets and Overhead Analysis
Segment Reporting and Decentralization
Relevant Costs for Decision Making


Module: 2 - esercitazione
-------

Assessment methods and criteria

Module: 1 - lezione
-------
The examination is written


Module: 2 - esercitazione
-------

The examination is written



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