Planning & Control (2012/2013)

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
I semestre dal Oct 2, 2012 al Jan 12, 2013.

Lesson timetable

I semestre
Day Time Type Place Note
Wednesday 10:00 AM - 11:30 AM lesson Lecture Hall T.7  
Thursday 8:30 AM - 10:00 AM lesson Lecture Hall T.6  

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

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.
- 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.