Programmazione e controllo - ENG

MANAGEMENT ACCOUNTING

Course A – Prof. Lucrezia Songini
Course B – Prof. Paola Vola

Course Code: E 0004
Subject code: SECS-P/07
8 ECTS – 64 hours
Location: Novara




Educational aims

This course focuses on the identification, gathering and interpretation of information for planning, controlling and evaluating the business performance. The course aims to analyze managerial accounting tools and systems through both process and job order costing.
Additional managerial accounting topics include the following: cost behavior, cost-volume-profit analysis, budgeting and standard cost systems, decentralized operations and product pricing.


Content of the course

Main topics:
1.    Introduction to management accounting
2.    Comparison between managerial accounting and financial accounting
3.    Full costing and direct costing
4.    Standard costs and variances
5.    CVP relationships, break-even point using the contribution-margin and equation approach
6.    Budgeting: quantitative elements
7.    Budgeting: organizational aspects
8.    Reporting and financial perfomances


Prerequisites

Business administration


Course Texts

Arcari A. M. Programmazione e controllo, McGraw-Hill, 2010 (no cap. 3, 4 e 6).

Slides and additional material are available on website:
https://eco.dir.unipmn.it/

Suggested Texts
Brusa L., Sistemi manageriali di programmazione e controllo, Milano, Giuffrè, 2000
Burch J. G., Contabilità direzionale e controllo di gestione, EGEA, 2000.
Horngren C.T., Sunden G.L., Stratton W.O., Agliati M., Ditillo A., Programmazione e controllo, Pearson, 2007
Innes J., Mitchell F., I costi di struttura, EGEA, Milano, 1994
Pistoni A., Songini L.,  Reporting e valore. Misurazione delle performance aziendali, EGEA, 2002

Teaching methods

The course is organized into standard lessons and case studies’ discussion.


Examination

Written exam.