The Management Control course focuses on financial statements analysis (including the preparation and interpretation of the Cash flow statement) and management accounting (specifically costing methods and budgetary control).
The course focuses on financial statements analysis (including the preparation and interpretation of the statement of cash flows) and management accounting, with particular regard to costing methods and budgetary control.
The Management Control course intends to examine the use of accounting information for internal planning and control purposes. Specifically, it aims at completing the basic accounting skills of the students, focusing on cash flow statement, financial statement analysis, cost accounting and budgetary control.
Learning outcomes
Knowledge and comprehension: At the end of the course, students will be able to:
Ability to apply knowledge: At the end of the course, students will be able to:
Critical judgment: Students will be able to apply the acquired knowledge using their own judgment and critical reasoning, both theoretically and practically.
Learning capability: Students will develop appropriate learning capabilities that will support their independent learning of other issues in business administration, accounting and management, especially in their future job positions.
The teaching methods employed will also allow for the development of multiple interdisciplinary skills, including functional literacy skills (through the use of teaching methods geared towards problem-based learning) and project creation skills (through the development by groups of students of possible operational proposals on proposed problems).
Financial accounting
The course entails:
In the learning activities, students may be supported by digital apps that allow for self-assessment.
It is available on Aulaweb.
The textbooks will be provided at the begininning of the course on aulaweb.
Ricevimento: Professore ordinario Curriculum vitae Dipartimento di Economia - I livello - studio 1034 Telefono: (+39) 010209 5075 E-mail: francesco.avallone@economia.unige.it Orario ricevimento: see updated info on Aulaweb
FRANCESCO GIOVANNI AVALLONE (President)
FEDERICO FONTANA
Second semester
MANAGEMENT CONTROL B
The final exam is a written assignment that is identical for attending and non-attending students.
On the regular exam dates, the written exam entails two parts:
In the winter and summer exam periods, if a student has seriously failed the written exam, he/she will be allowed to sit again at the exam on the second next available exam date.
During the semester when the course is offered, the final written exam can be replaced by two intermediate written tests. The calendar, the details and the contents of such intermediate tests will be lodged on Aulaweb during the same semester.
If the all the intermediate tests are failed or not undertaken, to pass the course, the students must sit at the whole written exam during the regular exam period.
The written exam aims at verifying the key theoretical notions and at testing the ability to solve business problems related to financial statement analysis and management accounting through exercises.