Paolo TARTAGLIA POLCINI | MANAGERIAL ACCOUNTING
Paolo TARTAGLIA POLCINI MANAGERIAL ACCOUNTING
cod. 0222100056
MANAGERIAL ACCOUNTING
| 0222100056 | |
| DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2016/2017 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| SECONDO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE AND UNDERSTANDING KNOWLEDGE OF PRINCIPLES AND USEFUL TOOLS TO SUPPORT MANAGERS IN STRATEGIC AND OPERATING DECISIONS. APPLYING KNOWLEDGE AND UNDERSTANDING ABILITY TO SET-UP MANAGEMENT CONTROL SYSTEM. ABILITY TO BUILD AND UNDERSTAND BUDGET AND OTHER ADVANCED TOOLS AS BALANCED SCORECARD AND TABLEAU DE BORD. MAKING JUDGEMENTS ANALYSIS OF ORGANIZATIONAL MODEL AND RESPONSIBILITY CENTRES. USE OF PERFORMANCE MEASUREMENT SYSTEM CONSISTENT WITH MISSION AND NATURE OF BUSINESS ROLES. COMMUNICATION SKILLS ABILITY TO EXPLAIN TOOLS AND METHODS TO CARRY OUT THE PROCESSES OF PLANNING, PROGRAMMING AND CONTROL. LEARNING SKILLS ABILITY TO APPLY PRINCIPLES AND METHODS OF STRATEGIC AND OPERATING PLANNING FOR ENTERPRISES AND OTHER ENTITIES. ABILITY TO SET-UP PLANNING AND CONTROL SYSTEM IN ACCORDING WITH SIZE COMPANY, ACTIVITY SECTOR, MODEL OF CORPORATE GOVERNANCE, AND OTHER CONSIDERABLE PROFILES. |
| Prerequisites | |
|---|---|
| BASIC KNOWLEDGE OF MANAGERIAL AND FINANCIAL ACCOUNTING. PRINCIPLES OF BUSINESS ORGANIZATION |
| Contents | |
|---|---|
| •MANAGEMENT CONTROL. •RELATIONS AMONG STRATEGY, PLANNING AND CONTROL. •THE TRADITIONAL MODEL. •THE THREE LEVELS OF CONTROL: STRATEGIC, MANAGERIAL AND OPERATING CONTROL. •ORGANIZATIONAL MODEL OF MANAGEMENT CONTROL: RESPONSIBILITY CENTRES. •FINANCIAL AND NON-FINANCIAL INDICATORS OF THE MANAGEMENT CONTROL: FINANCIAL ACCOUNTING, COST ACCOUNTING, PHYSICAL AD QUALITATIVE MEASURES, BUDGETING AND REPORTING SYSTEM. ECONOMIC ANALYSIS FOR MANAGEMENT CONTROL. MASTER BUDGET. OPERATING BUDGET. BUDGET INCOME STATEMENT. BUDGET BALANCE SHEET. CASH BUDGET. GAP ANALYSIS. •RESPONSIBILITY CENTRES CONTROL. PERFORMANCE INDICATORS. •THE ECONOMIC VALUE ADDED (EVA). •MULTIDIMENSIONAL PERFORMANCE MODELS. •ACTIVITIES AND PROCESSES CONTROL. •REPORTING SYSTEMS. •MULTIDIMENSIONAL MODELS OF CONTROL: TABLEAU DE BORD; BALANCED SCORECARD. |
| Teaching Methods | |
|---|---|
| LECTURES, EXERCISES, BUSINESS CASES, PROJECT WORK. |
| Verification of learning | |
|---|---|
| WRITTEN EXAMINATION HAVING THE PURPOSE OF VERIFYING THE ABILITY TO APPLY CONCEPTS AND TOOLS TO BUSINESS CASES. ORAL EXAMINATION AIMED TO VERIFY THE KNOWLEDGE OF THE BASIC CONCEPTS. |
| Texts | |
|---|---|
| FIRST PART GARRISON-NOREEN-BREWER-AGLIATI-CINQUINI, PROGRAMMAZIONE E CONTROLLO. MANAGERIAL ACCOUNTING PER LE DECISIONI AZIENDAL, MCGRAW-HILL, 2012. OR L. BRUSA, SISTEMI MANAGERIALI DI PROGRAMMAZIONE E CONTROLLO, GIUFFRÈ, U.E. |
| More Information | |
|---|---|
| NONE |
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