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.
- 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.
R. H. Garrison, E. W. Noreen, Programmazione e controllo, managerial accounting per le decisioni aziendali, McGraw-Hill, Milano, 2008 (o edizioni successive) (chapters 1,2,3,4,5,6,7,8), and additional teaching material provided by the professor.
|Garrison Ray H., Noreen Eric W., Brewer Peter C.,||Programmazione e controllo. Managerial accounting per le decisioni aziendali, seconda edizione.||McGraw-Hill||2021|
The examination consists in a written exam.
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