| Activity | Credits | Period | Academic staff | Timetable |
|---|---|---|---|---|
| lezione 1 | 5 | secondo semestre | Andrea Guerrini | |
| lezione 2 | 4 | secondo semestre | Maurizio Pizzamiglio |
This course treats the most important topic of management control, as cost Accounting, budgeting, balanced scorecard and strategic control.
Many excercises and case studies will be discussed during the lessons.
1) The evolution of Management Control
2) Cost Accounting
3) Full Costing
4) Activity Based Costing
5) Production process and Cost Accounting
6) Variance Analysis
7) Book-keeping and Management Accounting
8) Direct Costing
9) Make or Buy Analysis
10) Capital Budgeting
11) Budgeting and Planning
12) Reporting
Text book
Anna Maria Arcari, Programmazione e Controllo, McGraw-Hill, Milano 2014
Written exam. 3 excercises and 6 demand (true or false).
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