The course aims to develop the knowledge about logics and tools for the evaluation of the companies' performance. After positioning the main tools of management control theorized by doctrine and practitioners, the course analyses in depth cost accounting and budget systems by highlighting data and information useful for managerial decisions.
Sistemi Manageriali di Programmazione e Controllo - L Brusa Ed. Giuffrè - Second Edition
Chapters 1,2,3,4,6,7§§1-3
Excluded 5,8,9,10
Learning Objectives - Last names M-Z
To get knowledge and competences in order to be able to analyse and calculate product costs and to define sell prices and product margins.
To get knowledge and competences in order to be able to draw up a budget.
Teaching Methods - Last names M-Z
video lessons and on line tests (for the theoretical concepts) to be viewed and done before classroom excercises
Further information - Last names M-Z
Students with 9 or 12 credits must study also chapter 5.
Type of Assessment - Last names M-Z
Written exame
Course program - Last names M-Z
- Classification of costs;
- Product cost calculation
- Activity based costing
- BEP Analysis
- Cost analysis for economic decisions
- Commercial Budget
- Production Budget
- General expensed and investments budget
- Cash budget
- Gap analysis
- Responsability Centres