Reporting and cost accounting (2011/2012)

Course partially running (all years except the first)

Course code
4S02473
Name of lecturer
Paolo Roffia
Coordinator
Paolo Roffia
Number of ECTS credits allocated
6
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Location
VICENZA
Period
Second semester dal Feb 27, 2012 al May 25, 2012.

Lesson timetable

Learning outcomes

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.

Syllabus

Programme:
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).

MATERIALS
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].

Assessment methods and criteria

Written examination. The teacher or the student may ask for an additional oral examination.