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.

AIMS AND LEARNING OUTCOMES

The Cost and Planning course constitutes the advanced study of managerial accounting systems, following the study of the basic concepts learned in the Management Control course of the bachelor degree. The training course aims to provide students with full knowledge of planning, control, and reporting systems, with reference to both short-term operational management and medium-long term strategic management. The study and analysis of costs, their behavior, and full costing and direct costing accounting systems will also be addressed, in order to support production management both by process and by job order. Alongside the consolidated tools, the managerial accounting methodologies that have spread in recent years will be introduced, such as for example Activity Based Costing, Balanced Scorecard, EVA and Value Based Management. Knowledge will be consolidated thanks to numerous exercises, concrete applications and case analyses.

PREREQUISITES

Knowledge of the contents acquired in the bachelor degree course in relation to: Business economics, Management control, Marketing, Corporate finance.

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 

RECOMMENDED READING/BIBLIOGRAPHY

The texts will be indicated by the teacher at the beginning of the lessons. 

TEACHERS AND EXAM BOARD

Exam Board

RENATA DAMERI (President)

PAOLA RAMASSA

LESSONS

LESSONS START

I semester 

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

Written exam 

Exam schedule