MANAGERIAL ACCOUNTING (Cognomi A-K)
Academic year and teacher
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- Versione italiana
- Academic year
- 2018/2019
- Teacher
- MONIA CASTELLINI
- Credits
- 9
- Didactic period
- Primo Semestre
- SSD
- SECS-P/07
Training objectives
- The course aims at providing students the basic notions of the functionning and tools of the control systems in organizations.
At the end of the course, students will be able to
- understand and analyse the management accounting processes and tools
- project simplified cost accounting system
- compute the production cost of goods/services according to the primary cost configurations
- develop a break-even analysis
- project and deploy a simplified budgeting system
- determine the suitable economic measure to support managers' decisions, both in the short and long term perspective. Prerequisites
- Fundamentals of business administration, financial and economical equilibria of enterprise, measurement of financial results.
Basics of maths. Course programme
- Management accounting: introductory notions, process and tools (3 hours)
Cost accounting: classifications and their use for decision making (4 hours)
Full cost analysis (6 hours)
Break-even-analysis (4 hours)
From cost accounting to cost management: new approaches (12 hours)
Activity Based Costing (4 hours)
The pricing (2 hours)
The Budgeting (6 hours)
Short term decision making (6 hours)
Variance analysis (6 hours)
The information system and ERP (2 hours)
The reporting system (2 hours)
Strategic planning and evaluation (2 hours)
Long-term investment decision: methods (5 hours) Didactic methods
- Traditional lectures
Tutorials with cases and exercises Learning assessment procedures
- The final assessment of students will be carried out through a written examination.
The objective of the exam is to assess the level of achievement of the aims of the course.
The written examination is composed by two parts. The first part consists in open questions to test the knowledge of students of the key concepts of the course. The second part consists in practical cases to assess the ability of students to apply the knwoldget acquired to solve real-world problems.
The final grade is the sum of the scores of the two parts of the final exam. To pass the exam the student must obtain a minimum score of 18 out of 31 (30/30 cum laude).
Texts Reference texts
- Textbook aimed at the study of the theory:
Bracci E., Vagnoni E. (a cura di), Sistemi di programmazione e controllo. Maggioli Editore, 2011.
Textbook for case study analysis and practical exercises:
Bracci E., Castellini M., Sistemi di programmazione e controllo: casi e esercitazioni, Maggioli Editore, 2014.
Additional teaching material (hand-outs, powerpoint presentations) will be made available through the course web-site:
http://www.unife.it/economia/economia/insegnamenti/programmazione-e-controllo-a-k
