The course, after an analysis of the managerial models, gives a general view of the management accounting system and of the reporting system.
1. The Management of the firm
1.1 The planning and controlling system
1.2 The firm and the economic view
1.3 Strategy and business policies
2. The Management accounting system
2.1 The evolution of ICS systems
2.2 The information process
2.3 The cost concept
2.4 The process of cost accounting
2.5 The traditional and the ABC cost accounting process
3. The report system
3.1 The general information report
3.2 The internal financial report
3.3 The management accounting report
3.4 The internal report for the budgeting process
3.5 The internal report for the budgeting process
3.6 The audit report
3.7 The strategic report
1. G. Bruni, Contabilità per l’Alta direzione, 2^ edizione, Etas, Milano, 1999 (full).
[For students that do not attend all the course they must also study:
2. P. Roffia, Strumenti di pianificazione, controllo e reporting direzionale, 2^ Edizione,
Giappichelli, Torino, 2003, cap. 1 e cap. 3].
Written examination. The student may ask for an additional oral examination.