Planning & Control (2010/2011)

Course code
4S02047
Name of lecturer
Silvia Vernizzi
Coordinator
Silvia Vernizzi
Number of ECTS credits allocated
6
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Location
VERONA
Period
II semestre dal Feb 21, 2011 al May 28, 2011.

Lesson timetable

Learning outcomes

The course is aimed to develop the most important issues concerning the managerial accounting within the context of the instruments for the decision making and control processes.

Syllabus

Program

- Managerial accounting and enterprise context.
- Costs: concepts, definitions, and classifications.
- Costs determination systems: work order costs.
- Costs determination systems: process costs.
- Costs behavior: analysis and employment.
- Analysis of the relationship among cost, volume and profit.
- Strategic planning.

Text book

R. H. Garrison, E. W. Noreen, Programmazione e controllo, managerial accounting per le decisioni aziendali, McGraw-Hill, Milano, 2004 (chapters 1,2,3,4,5,6).

Assessment methods and criteria

The examination consists in a written exam.