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 This book is available in the library
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 This book is available in the library
Innes J., Mitchell F., I costi di struttura, EGEA, Milano, 1994 This book is available in the library
Pistoni A., Songini L., Reporting e valore. Misurazione delle performance aziendali, EGEA, 2002 This book is available in the library
Teaching methods
The course is organized into standard lessons and case studies’ discussion.
Examination
Written exam.