Management control - Lezione (2007/2008)

Course not running

Course code
4S00395
Name of lecturer
Bettina Campedelli
Number of ECTS credits allocated
7
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Location
VERONA
Period
1° sem lez dal Oct 1, 2007 al Dec 21, 2007.

To show the organization of the course that includes this module, follow this link * Course organization

Lesson timetable

1° sem lez
Day Time Type Place Note
Monday 10:30 AM - 12:30 PM lesson Lecture Hall Messedaglia  
Wednesday 2:30 PM - 4:30 PM lesson Lecture Hall Messedaglia  
Thursday 10:30 AM - 12:30 PM lesson Lecture Hall Messedaglia  
Friday 2:30 PM - 4:30 PM lesson Lecture Hall Messedaglia  

Learning outcomes

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.

Syllabus

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

Assessment methods and criteria

The examination is written