Management Accounting

Prof.ssa F. CULASSO
culasso@econ.unito.it

Course Objectives:
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.

Pre-requisites:
Students are intended to be familiar with basic notions of business administration.

Program:
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.)

Further Informations:
Business cases will be used in the main lectures.
Slides end exercises assigned during lectures are avaible on web site.
Weekly students receiving.

Texts:

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