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COST ANALYSIS AND PLANNING

CODE 90548
ACADEMIC YEAR 2021/2022
CREDITS
  • 9 cfu during the 1st year of 8706 AMMINISTRAZIONE, FINANZA E CONTROLLO (LM-77) - GENOVA
  • 9 cfu during the nd year of 8706 AMMINISTRAZIONE, FINANZA E CONTROLLO (LM-77) - GENOVA
  • SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07
    LANGUAGE Italian
    TEACHING LOCATION
  • GENOVA
  • SEMESTER 2° Semester
    TEACHING MATERIALS AULAWEB

    OVERVIEW

    This course is the advanced learning of managerial accounting systems. It aims to teach planning, controlling and reporting instruments for both operational activity in the short term and strategic planning in the long term. 

     

    AIMS AND CONTENT

    LEARNING OUTCOMES

    This course aims to study the managerial accounting system, deals with both traditional instruments and innovative methods emerging during the latest years, such as Activity Based Costing. The course program is organized in three sections. Section One regards cost analysis, cost behavior and managerial decisions. Section Two addresses performance measurement through Critical Success Factors and Key Performance Indicators. Section Three studies the techniques for providing information for long range planning, such as Balanced Scorecard an Business Plan. The course includes several exercises, empirical applications and business case analysis.

    TEACHING METHODS

    Theoretical lessons, exercises, case analysis, reading of business reports. 

    SYLLABUS/CONTENT

    Managerial accounting systems: origins and evolution 

    Cost accounting and analysis

    The Break-even point analysis 

    Full costing and direct costing 

    Budgeting 

    Managerial reporting 

    Long range strategic planning 

    TEACHERS AND EXAM BOARD

    Exam Board

    RENATA DAMERI (President)

    PAOLA RAMASSA

    LESSONS

    LESSONS START

    II semester 

    Class schedule

    All class schedules are posted on the EasyAcademy portal.

    EXAMS

    EXAM DESCRIPTION

    Written exam 

    Exam schedule

    Date Time Location Type Notes
    13/12/2021 09:00 GENOVA Scritto
    16/12/2021 09:00 GENOVA Scritto + Orale
    20/01/2022 09:00 GENOVA Scritto + Orale
    21/01/2022 09:00 GENOVA Scritto
    02/02/2022 09:00 GENOVA Scritto
    03/02/2022 09:00 GENOVA Scritto + Orale
    04/05/2022 13:30 GENOVA Orale
    12/05/2022 09:00 GENOVA Scritto + Orale
    26/05/2022 09:00 GENOVA Scritto + Orale
    08/06/2022 09:00 GENOVA Scritto
    09/06/2022 09:00 GENOVA Scritto + Orale
    23/06/2022 17:00 GENOVA Scritto
    07/07/2022 09:00 GENOVA Scritto + Orale
    13/07/2022 09:00 GENOVA Scritto
    06/09/2022 09:00 GENOVA Scritto + Orale
    07/09/2022 09:00 GENOVA Scritto