Learning objectives
Knowledge and understanding:
- Convey the concepts and language basis of economic-business
- Provide a unified vision of the structure and functioning of companies
- Develop the ability to observe phenomena business with a critical eye.
Applying knowledge and understanding:
- The student will be able to analyze the various types of business costs, the various types of operating decisions, and perform strategic analysis of a modern enterprise.
Making judgments:
- The student will possess the tools of management accounting to be able to engage in decision making and control in modern enterprise
Communication skills:
- The student must possess the ability to clearly present the results of actions with the help of calculations, tables and graphs.
Prerequisites
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Course unit content
The course aims to:
• convey the concepts and language basis of economic-business
• provide a unified vision of the structure and functioning of companies
• develop the ability to observe phenomena business with a critical eye.
Full programme
Program
1) Accounting management and business context
2) Activity-based costing
3) Standard costs
4) Programming: Setting the budget
5) Flexible Budgets and Overhead Analysis
6) Segment Reporting and Decentralization
7) Determination of the costs of support department
8) Operational decisions
9) The performance of the company
10) The balanced scorecard
11) The check-up. Processes, projects and skills
12) The skills and human resources of the company
13) The firm and the competitive environment
14) The strategic management of the company
15) The growth strategy of the company
16) The strategic planning of the company
17) Function financial and economic evaluation
Bibliography
Dispensa a cura del docente. "Gestione aziendale", libreria Santa Croce Parma
Bigliardi B., Dormio A.I., Esercizi di Gestione Aziendale", Esculapio, 2009
Teaching methods
Theoretical lectures and classroom exercises
Assessment methods and criteria
The Assessment is based on:
- Intermediate tests,
- Final written examination and oral
Other information
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