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





•    Teaching Language
Italian

•    Contents
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, managerial reporting and performance measurement.


•    Course Text

For attending and non-attending students, this is the adopted book:
Arcari A. M. Programmazione e controllo, McGraw-Hill, 2010 (no cap. 3, 4 e 6).

Slides and additional materials 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


•    Educational Aims
This course focuses on the identification, gathering and interpretation of information for planning, controlling and evaluating the business performance; at the end of the course, students will be able to manage these systems ion different contexts.


•    Prerequisites
Business administration


•    Metodi didattici
Different teaching tools will be used:
a)    traditional lessons in class where the lecturers will present problems, solutions and tools for managerial problems;
b)    case studies and exercises, where the theories are presented in real business situations.

Class attendance is recommended, but it is not mandatory.


•    Other information
None

•    Examination
Written final exam


•    Detailed programme

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.    Managerial reporting and perfomance measurement