Paolo TARTAGLIA POLCINI | MANAGEMENT ACCOUNTING
Paolo TARTAGLIA POLCINI MANAGEMENT ACCOUNTING
cod. 0222100056
MANAGEMENT ACCOUNTING
| 0222100056 | |
| DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2019/2020 |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| SECONDO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE OF PRINCIPLES AND USEFUL TOOLS TO MANAGE AND CONTROL FIRMS' PERFORMANCE, BY FOCUSING ON STRATEGIC AND OPERATING DIMENSIONS. KNOWLEDGE AND UNDERSTANDING APPLYING KNOWLEDGE AND UNDERSTANDING ABILITY TO SET-UP THE FIRMS'MANAGEMENT CONTROL SYSTEM. ABILITY TO BUILD AND UNDERSTAND BUDGET AND OTHER ADVANCED TOOLS AS BALANCED SCORECARD AND TABLEAU DE BORD. ABILITY TO ANALYSE THE ORGANIZATIONAL ARCHITECTURES STRUCTURED BY RESPONSIBILITY CENTRES IN ORDER TO ASSESS THE DIFFERENT LEVELS OF FIRMS' PERFORMANCE ACCORDING TO THE MISSION AND NATURE OF BUSINESS ROLES. APPLYING KNOWLEDGE AND UNDERSTANDING - ABILITY TO ANALYSE THE MAIN DIMENSIONS OF FIRMS' PERFORMANCE. - ABILITY TO DEVELOP USEFUL MANAGEMENT REPORTS FOR MANAGERS. - ABILITY TO DEVELOP REWARD SYSTEMS - ABILITY TO DEVELOP BUDGET. - ABILITY TO IMPLEMENT COST ALLOCATION ACCORDING TO THE ACTIVITY BASED COSTING MODEL. MAKING JUDGEMENTS THE STUDENT WILL BE ABLE TO ASSESS THE ADEQUACY OF THE ENTITY’S ORGANIZATIONAL AND INFORMATION SYSTEM IN SUPPORTING MANAGERS’ DECISIONS. COMMUNICATION SKILLS THE STUDENT WILL BE ABLE TO DISCUSS ABOUT MANAGERIAL ACCOUNTING TOPICS IN SCIENTIFIC AND BUSINESS CONTEXT BY EMPLOYING AN APPROPRIATE TECHNICAL TERMINOLOGY. LEARNING SKILLS: THE STUDENT WILL BE ABLE TO LEARN TOOLS AND TECHNIQUES OF STRATEGIG MANAGEMENT WHICH TAKE FOR GIVEN CONCEPTS AND METHODS OF MANAGEMENT ACCOUNTING. |
| Prerequisites | |
|---|---|
| BASIC KNOWLEDGE OF MANAGERIAL AND FINANCIAL ACCOUNTING AS WELL AS OF THE MAIN PRINCIPLES OF BUSINESS ORGANIZATION |
| Contents | |
|---|---|
| THE CONCEPT OF MANAGERIAL ACCOUNTING • THE CLASSIFICATION OF COSTS. • COST ASSIGNMENT: JOB ORDER AND PROCESS. • RANGES OF COSTS VARIABILITY. • PROFITABILITY DIAGRAM. • DIRECT COSTING AND ACTIVITY BASED COSTING. • BUDGET AND STANDARD COSTS. • THE BALANCED SCORECARD. • FLEXIBLE BUDGETS AND PERFOMANCE ANALYSIS • DECENTRALIZED ORGANIZATION MODELS AND REPORTING SYSTEMS. • COST ANALYSIS AND DECISION-MAKING PROCESS. • SERVICE DEPARTMENT COSTS. • PRICING OF PRODUCTS AND SERVICES. |
| Teaching Methods | |
|---|---|
| THE COURSE CONSISTS OF 60 HOURS INCLUDING BOTH LECTURES AND PRACTICAL EXERCISES (10 CFU). IN PARTICULAR, 40 HOURS ARE DEVOTED TO THEORETICAL LECTURES AND 20 HOURS TO PRACTICAL EXERCISES. THE THEORETICAL LECTURES WILL BE ENRICHED BY PRESENTATIONS OFFERED BY MANAGERS AND PROFESSIONALS. |
| Verification of learning | |
|---|---|
| THE ACHIEVEMENT OF THE COURSE’S OBJECTIVES IS CERTIFIED BY PASSING BOTH A WRITTEN AND AN ORAL TEST WHICH WILL TAKE PLACE ACCORDING TO THE CALENDAR PLANNED AT THE BEGINNING OF THE ACADEMIC YEAR. FINAL GRADE IS EXPRESSED IN 30°. THE MINIMUM GRADE IS 18/30. IN GENERAL, THE WRITTEN TEST DURATION IS NOT LESS THAN 75 MINUTES AND AIMS TO VERIFY THE STUDENT’S ABILITY IN APPLYING THE ACQUIRED KNOWLEDGE. THE ORAL TEST CONSISTS OF A DISCUSSION CONCERNING THE DIFFERENT THEORETICAL TOPICS AND AIMS BOTH TO ASCERTAIN THE ACQUIRED KNOWLEDGE AND UNDERSTANDING AND TO VERIFY THE ABILITY TO DISCUSS BY EMPLOYING THE APPROPRIATE TECHNICAL TERMINOLOGY AS WELL AS THE CAPACITY TO ORGANISE THE DISCOURSE WITH A SATISFACTORY DEGREE OF AUTONOMY. |
| Texts | |
|---|---|
| POTITO L. (2019). PIANIFICAZIONE E CONTROLLO DI GESTIONE. PRINCIPI E STRUMENTI. AA.VV. EDITED BY GIAPPICHELLI(2019) OR GARRISON-NOREEN-BREWER-AGLIATI-CINQUINI, PROGRAMMAZIONE E CONTROLLO. MANAGERIAL ACCOUNTING PER LE DECISIONI AZIENDAL, MCGRAW-HILL, L.E. OR L. BRUSA, SISTEMI MANAGERIALI DI PROGRAMMAZIONE E CONTROLLO, GIUFFRÈ, L.E. |
| More Information | |
|---|---|
| POWERPOINTS AND FURTHER DOCUMENTS WILL BE AVAILABLE ON THE WEB SITE OF THE TEACHER. |
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