Prof.ssa F. CULASSO
The course is designed to provide a basic understanding of management accounting related to the manufacturing enterprises. Specific attention will be devoted to the preparation and understanding of the budget and report system.
Students are intended to be familiar with basic notions of business administration.
1. Managerial accounting: phases, tools and actors involved
2. An Introduction to Cost Terms and Purposes
3. Cost-Volume Profit Analysis
4. Economic convenience and differential reasoning
4. Operational planning: Budgeting and Responsibility Accounting
5. Economic Variances and Reporting
6. Performances Measurement Systems (BSC, ecc.)
Business cases will be used in the main lectures.
Slides end exercises assigned during lectures are avaible on web site.
Weekly students receiving.
T. Horngren, S.M. Datar, G. Foster, Cost Accounting. A Managerial Emphasis , Prentice Hall, 11 th edition.
L. BRUSA, Sistemi manageriali di programmazione e controllo, Milano, Giuffrè, 2000.
Course material (business cases, exercises, etc.) will be provided during the lessons and via www.klips.it
Nov 29th – Dec 3rd: Prof Allister Young from Brock University – Canada