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