| Unit | Credits | Academic sector | Period | Academic staff |
|---|---|---|---|---|
| lezione 1 | 7 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 1° sem lez |
Bettina Campedelli
|
| lezione 2 | 3 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 1° sem lez |
Maurizio Pizzamiglio
|
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.
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
Capital Budgeting Decisions
Service Department Costing: An Activity Approach
Determination of prices for products and services
The examination is written
| Author | Title | Publisher | Year | ISBN | Note |
| Garrison R.H., Noreen E | Programmazione e controllo. Managerial accounting per le decisioni aziendali | McGraw-Hill | 2004 |
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