The course, after an analysis of the internal control system and of the management accounting system of SME's, deal with costs, budgets, performance indicators, reports, both under a teoretical and practical point of view.
1. The planning and controlling system.
2. The Companies'objects.
3. The cost concept and analysis.
4. The budget system.
5. The variance analysis.
6. The performance indicators.
7. The reporting system.
1. C. Drury, Cost And Management Accounting: An Introduction, 7th or 8th ed.
2. M. Gazzani - R. Santini - P. Roffia, PMI, Egea, Milano 2011, Parte terza (controllo).
Written examination. The teacher or the student may ask for an additional oral examination.