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.
8. The internal control system.
9. The italian model for fraud and bribery prevention (d.lgs 231/2001).
1. M. Gazzani - R. Santini - P. Roffia, PMI, Egea, Milano 2011, Parte terza (controllo).
[Students that do not attend the course are invited to read:
2. P. Roffia, Strumenti di pianificazione, controllo e reporting direzionale, 2^ Edizione,
Giappichelli, Torino, 2003, Chapter 1, 3, 7, 8 and 10].
Written examination. The teacher or the student may ask for an additional oral examination.
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