Paolo TARTAGLIA POLCINI | MANAGEMENT ACCOUNTING
Paolo TARTAGLIA POLCINI MANAGEMENT ACCOUNTING
cod. 0222100056
MANAGEMENT ACCOUNTING
| 0222100056 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2022/2023 |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE OF SOUND PRINCIPLES AND INSTRUMENTS FOR MONITORING AND MANAGING FIRMS’ PERFORMANCE, FRAMED WITHIN ITS FUNDAMENTAL STRATEGIC AND OPERATING DIMENSIONS. ABILITY TO DEVELOP A MANAGERIAL ACCOUNTING SYSTEM TO DRIVE THE DIFFERENT CORPORATE RESPONSIBILITY LEVELS TOWARD VALUE CREATION. DEFINITION AND INTERPRETATION OF BUDGET AND MORE EVOLVED INSTRUMENTS, SUCH AS BALANCED SCORECARD AND TABLEAU DE BORD. |
| Prerequisites | |
|---|---|
| KNOWLEDGE OF THE FOUNDATIONS OF FINANCIAL AND MANAGEMENT ACCOUNTING. ALSO, KNOWLEDGE OF BASIC PRINCIPLES OF BUSINESS ORGANIZATIONS IS RECOMMENDED. |
| Contents | |
|---|---|
| -ELEMENTS OF STRATEGIC AND OPERATIONAL PLANNING (4 HOURS). -THE MANAGERIAL CONTROL SYSTEM: STRUCTURE AND COMPONENTS (4 HOURS) -THE MANAGERIAL CONTROL SYSTEM INFORMATION FLOW: MANAGEMENT AND FINANCIAL ACCOUNTING; COST CLASSIFICATIONS; PRODUCT COSTING (COST CENTER ACCOUNTING AND ACTIVITY BASED COSTING – ABC); RELEVANT AND IRRELEVANT COST ANALYSIS; BREAK-EVEN ANALYSIS (14 HOURS). -STRATEGIC COST GOVERNANCE: COST MANAGEMENT TOOLS (4 HOURS). -BUDGETING: OPERATING BUDGET; INCOME STATEMENT AND FINANCIAL BUDGET; MASTER BUDGET AND BUDGETARY INNOVATIVE APPROACHES (14 HOURS); -THE VARIANCE ANALYSIS (4 HOURS). -ECONOMIC PERFORMANCE AND RESPONSIBILITY CENTERS: COST CENTERS, REVENUE CENTERS AND PROFIT CENTERS; TRANSFER PRICES; INVESTMENT CENTERS AND PERFORMANCE PARAMETERS (6 HOURS); -THE REPORTING SYSTEM (2 HOURS). -THE BALANCED SCORECARD (2 HOURS). -THE SYSTEM OF INCENTIVES AND GRANTS TO EMPLOYEES (2 HOURS). -THE BUSINESS PLAN (4 HOURS). |
| Teaching Methods | |
|---|---|
| THE COURSE CONSISTS OF 60 HOURS (12 CFU), INCLUDING BOTH THEORETICAL LECTURES (ABOUT 40 HOURS) AND PRACTICAL EXERCISES (ABOUT 20 HOURS). THE THEORETICAL LECTURES WILL BE ENRICHED BY CASE STUDIES ILLUSTRATED BY CORPORATE MANAGERS AND PRACTITIONERS. LESSONS DEVOTED TO ILLUSTRATING PRACTICAL EXERCISES AIM AT PREPARING STUDENTS TO EXPLOIT SKILLS AND COMPETENCIES ACQUIRED DURING THE COURSE. ALTHOUGH STRONGLY RECOMMENDED, PARTICIPATION IN LESSONS IS NOT MANDATORY FOR ACCESS TO THE PROFIT EXAM. |
| Verification of learning | |
|---|---|
| COMPLETION OF THE COURSE OBJECTIVES IS ATTESTED BY SUCCESSFUL COMPLETION OF AN EXAM, INCLUDING BOTH A WRITTEN AND AN ORAL TEST. THE EXAM WILL BE HELD ACCORDING TO THE TIMETABLE, AS PLANNED AT THE BEGINNING OF THE ACADEMIC YEAR. WRITTEN AND ORAL TESTS WILL USUALLY TAKE PLACE ON THE SAME DAY. THE WRITTEN TEST IS USUALLY 75 MINUTES LONG. IT INCLUDES FROM 4 TO 5 EXERCISES AIMED TO VERIFY THE STUDENT’S ABILITY IN APPLYING THE ACQUIRED KNOWLEDGE ABOUT THE FOLLOWING ARGUMENTS: PRODUCT COSTING (COST CENTER ACCOUNTING AND ACTIVITY BASED COSTING – ABC); RELEVANCE COST ANALYSIS; BREAK-EVEN ANALYSIS; BUDGETING; VARIANCE ANALYSIS; INVESTMENT CENTERS PERFORMANCE EVALUATION; TRANSFER PRICE DETERMINATION WRITTEN TEST GRADE IS EXPRESSED IN 30°. THE ORAL EXAM CONSISTS OF A DISCUSSION ON THE VARIOUS TOPICS INCLUDED IN THE COURSE PROGRAM. IT AIMS TO EVALUATE THE STUDENT'S LEVEL OF KNOWLEDGE AND UNDERSTANDING OF THE CORE PROGRAM THEMES. IT IS ALSO INTENDED TO TEST THE STUDENT'S ABILITY TO DISCUSS USING APPROPRIATE TECHNICAL TERMINOLOGY AND HIS/HER ABILITY TO ORGANIZE THE SPEECH WITH A SATISFACTORY DEGREE OF AUTONOMY. TO ACCESS THE ORAL TEST, IT IS NECESSARY TO PASS THE WRITTEN TEST WITH AT LEAST 18/30. THE EXAM FINAL GRADE, EXPRESSED IN 30° WITH POSSIBLE PRAISES, WILL RESULT FROM THE WRITTEN AND ORAL TEST EVALUATIONS' WEIGHTED SCORE. FOR THE FINAL COMPLETION OF THE EXAM, THE STUDENT WILL THEN BE REQUIRED TO PASS THE WRITTEN AND ORAL EXAM WITH A GLOBAL ASSESSMENT OF AT LEAST 18. IF THE STUDENT PROVES TO HAVE ACHIEVED AN EXCEPTIONAL LEVEL OF KNOWLEDGE OF THE DIFFERENT TOPICS INCLUDED IN THE PROGRAM AS WELL AS OF THE ABILITY TO APPLY THE ACQUIRED KNOWLEDGE, THE COMMISSION WILL ATTRIBUTE HIM/HER THE PRAISE. |
| Texts | |
|---|---|
| MAIN BOOK: POTITO L. (2019). “PIANIFICAZIONE E CONTROLLO DI GESTIONE. PRINCIPI E STRUMENTI”, AA.VV. GIAPPICHELLI EDITORE. ADDITIONAL BOOKS (OPTIONAL): GARRISON-NOREEN-BREWER-AGLIATI-CINQUINI, “PROGRAMMAZIONE E CONTROLLO. MANAGERIAL ACCOUNTING PER LE DECISIONI AZIENDALI, MCGRAW-HILL, ULTIMA EDIZIONE. OR: BRUSA L. “SISTEMI MANAGERIALI DI PROGRAMMAZIONE E CONTROLLO”, GIUFFRÈ EDITORE, ULTIMA EDIZIONE. |
| More Information | |
|---|---|
| POWERPOINTS AND FURTHER DOCUMENTS WILL BE AVAILABLE ON THE TEACHER’S WEBSITE. |
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