Learning objectives
Define a Business Decision Contexts and Business Decision Choices.
Use terminology appropriately.
Identify and use different activity based management tools.
Prepare a basic master budget.
Use standard costs and performance measures.
Correctly utilize costs in pricing and decisions making.
Prerequisites
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Course unit content
The course of management accounting emphasizes the internal business-building role of accounting and finance professionals who design, implement, and manage internal systems for 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.
Full programme
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Bibliography
Ray H. Garrison, Eric W. Noreen, Peter C. Brewer, Marco Agliati, Lino Cinquini,
Programmazione e controllo. Managerial accounting per le decisioni aziendali,
Terza edizione, Milano, McGraw-Hill, 2012.
ISBN: 978 88 386 6730-5.
http://www.ateneonline.it/garrison3e/home.asp
The America Version of the Textbook can be used.
Teaching methods
Lectures. Business Seminars. Tutorial.
Assessment methods and criteria
Written Exam.
Other information
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