The course proposes the study of management accounting in support of strategic planning and management control processes, analysing its methods and tools from an evolutionary perspective.
The course proposes the study of management accounting in support of strategic planning and management control processes, analysing its methods and tools from an evolutionary perspective: from analytical cost centre accounting to activity-based costing; from the control of economic and financial performance to the balanced scorecard. The training programme consists of two parts. The first covers costing and cost analysis models and reporting systems based on critical success factors and key performance indicators. The second part aims to examine the main planning tools for medium to long-term strategic decisions, with particular reference to techniques for constructing the business plan. The learning path is enriched with examples, applications and simulations, also with the support of spreadsheets, as well as the study of business cases.
Knowledge of the contents acquired in the bachelor degree course in relation to: Business economics, General accounting, Management control, Marketing, Corporate finance.
Theoretical lessons, exercises, case analysis, reading of business reports.
Students who have valid certification of physical or learning disabilities and who wish to discuss possible accommodations or other circumstances regarding lectures, coursework and exams, should speak both with the instructor and with Professor Serena Scotto (scotto@economia.unige.it), the Department’s disability liaison.
Managerial accounting systems: origins and evolution
Cost accounting and cost management
Activity based costing
Key performance indicators and the Balanced scorecard
Long range strategic planning
Business plan
The texts will be indicated by the teacher at the beginning of the lessons.
Ricevimento: Student reception takes place in person or on Teams, by appointment agreed via email.
Ricevimento: To be defined on the basis of the time schedule of the lessons. Remote office hours for students will be also possible on the teams channel on demand. (roberto.garelli@unige.it)
FEDERICO FONTANA (President)
ROBERTO GARELLI (President)
I semester
The evaluation for attending students is carried out on an ongoing basis, through the carrying out of exercises, the discussion of cases, the presentation of best practices and the drafting of the business plan. For non-attending students: written exam.
The assessment of skills takes place both individually and through group work, by involving students in the analysis of business cases, in the presentation of best practices, in the drafting and presentation of a complete business plan.
