Management control (2008/2009)

Course not running

Course code
4S00395
Credits
10
Coordinator
Bettina Campedelli
Teaching is organised as follows:
Unit Credits Academic sector Period Academic staff
1 - lezione 7 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES Primo semestre Bettina Campedelli
2 - esercitazione 3 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES Primo semestre Maurizio Pizzamiglio

Learning outcomes

Module: 1 - lezione
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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.


Module: 2 - esercitazione
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Syllabus

Module: 1 - lezione
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Program
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


Module: 2 - esercitazione
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Assessment methods and criteria

Module: 1 - lezione
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The examination is written


Module: 2 - esercitazione
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Reference books
Author Title Publisher Year ISBN Note
Garrison Ray H., Noreen Eric W., Brewer Peter C., Programmazione e controllo. Managerial accounting per le decisioni aziendali, seconda edizione. McGraw-Hill 2021 capitoli 1-13