Learning objectives
The course of management accounting emphasizes the internal business-building role of accounting and finance professionals who design, implement, and manage internal systems that support effective decisions, and support, plan, and control the organization's value-creating operations.
This course covers basic topics of management accounting and introduces a business management approach to the development and use of accounting information.
Major topics include cost classification, cost behavior, cost-volume-profit analysis, budget and variance analysis, and decision-making.
The course goals are to develop an understanding of cost analysis, budgeting and to develop business decision making skills using management accounting information.
Course unit content
- Managerial Accounting: An Overview.
- Managerial Accounting and Business Decision Making.
- Managerial Accounting and Cost Concepts.
- Job-Order Costing.
- Process Costing.
- Cost-Volume-Profit Relationships.
- Variable Costing and Segment Reporting.
- Activity-Based Costing.
- Master Budget.
- Flexible Budgets and Performance Analysis.
- Management Accounting and Business Ethics.
- Standard Costs and Variances.
- Differential Analysis.
- Capital Budgeting.
- ICT, Enterprise Resource Planning and Business Intelligence.
Bibliography
- Ray H. Garrison, Eric W. Noreen, Peter C. Brewer, Marco Agliati, Lino Cinquini, Programmazione e controllo, managerial accounting per le decisioni aziendali, Milano, McGraw-Hill, 2012, terza edizione riveduta, ISBN: 978 88 386 6730-5.
- Dispense del docente (sul sito).
Additional readings:
- Rosella Ferraris Franceschi (a cura di), Marco Allegrini, Valerio Antonelli, Elena Bandettini, Fabrizio Cerbioni, Andrea Cilloni, Paolo di Toma, Mascia Ferrari, Nicola Lattanzi, Ennio Lugli, Antonio Parbonetti, Cinzia Parolini, Alberto Quagli, Mauro Zavani,
Pianificazione e controllo, Sistemi di management e logiche di funzionamento, Volume I,
Torino, Giappichelli, 2007, ISBN 978-88-348-7592-6.
- Luciano Marchi, Marasca Stefano, Riccaboni Angelo,Controllo di gestione. Metodologie e strumenti, Arezzo, EGEA, 2009, ISBN: 978-88-95786-03-2
- Luigi Selleri, Il budget d’esercizio. Strumento di programmazione, controllo e motivazione, Knowità, ETAS, 1999, ISBN 88-453-0841-3.
- Luigi Selleri, Contabilità dei costi e contabilità analitica. Determinazioni quantitative e controllo di gestione (Contabilità e controllo), Milano, ETAS, 1999, ISBN 978-88-453-0963-2.
Teaching methods
Lectures.
Tutorials.
Case studies.
