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. More in details, after having defined the main goals of managerial accounting, lessons focus on the analysis of firm's costs, on their calculation, on their relationship with volumes and profit and on their usage on the planning process. At the end of the course students will get the skills and competencies to apply the main tools of decision making process.
- 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), 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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