Planning & Control (2011/2012)

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 27, 2012 al May 26, 2012.

Lesson timetable

II semestre
Day Time Type Place Note
Tuesday 5:30 PM - 7:00 PM lesson Lecture Hall 2.6  
Wednesday 11:30 AM - 1:00 PM lesson Lecture Hall 2.5  

Learning outcomes

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

Syllabus

- 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.
- Activity-based costing
- The cost analysis as a tool for the management: the strategic planning.

BIBLIOGRAPHY
R. H. Garrison, E. W. Noreen, Programmazione e controllo, managerial accounting per le decisioni aziendali, McGraw-Hill, Milano, 2008 (chapters 1,2,3,4,5,6,7,8), and additional teaching material provided by the professor.

Assessment methods and criteria

The examination consists in a written exam.