CODE 90548 ACADEMIC YEAR 2024/2025 CREDITS 9 cfu anno 1 AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07 LANGUAGE Italian TEACHING LOCATION GENOVA SEMESTER 1° Semester TEACHING MATERIALS AULAWEB OVERVIEW 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. AIMS AND CONTENT LEARNING OUTCOMES 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. AIMS AND LEARNING OUTCOMES 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. PREREQUISITES Knowledge of the contents acquired in the bachelor degree course in relation to: Business economics, General accounting, Management control, Marketing, Corporate finance. TEACHING METHODS 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. SYLLABUS/CONTENT 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 RECOMMENDED READING/BIBLIOGRAPHY The texts will be indicated by the teacher at the beginning of the lessons. TEACHERS AND EXAM BOARD FEDERICO FONTANA Ricevimento: Student reception takes place in person or on Teams, by appointment agreed via email. ROBERTO GARELLI 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) Exam Board FEDERICO FONTANA (President) ROBERTO GARELLI (President) LESSONS LESSONS START I semester Class schedule The timetable for this course is available here: Portale EasyAcademy EXAMS EXAM DESCRIPTION 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. ASSESSMENT METHODS 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. Exam schedule Data appello Orario Luogo Degree type Note 20/12/2024 09:00 GENOVA Scritto 14/01/2025 09:00 GENOVA Scritto 07/02/2025 09:00 GENOVA Scritto 27/05/2025 09:00 GENOVA Scritto Agenda 2030 - Sustainable Development Goals Quality education Gender equality Decent work and economic growth