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

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.