Learning objectives
The objective of the course is to teach the basic themes relative to the structure and functioning of accounting systems for managerial decisions. Special emphasis will be given to issues regarding the identification, classification, accounting and analysis of costs and their trends with reference to a range of management questions.
Course unit content
<p>Management control system a summary. General accounting and analytical accounting: characteristics and purposes. Concept of cost and potential applications. In-depth study of basic concepts: classification, variability and allocation of costs. Cost-volume-results analysis. Product cost calculation methods: bookkeeping by cost centre. Cost configurations. Accounting methods for gathering cost data: from direct costing to full costing. Cost calculation starting from corporate “activity”: activity based costing. Differential analysis and analysis of the variance. <br />
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Bibliography
Examination texts <br />
CINQUINI L., Strumenti per l’analisi dei costi – Fondamenti di Cost Accounting, Vol. 1, seconda edizione riveduta ed ampliata, Torino, Giappichelli, 2003. <br />
GARRISON R., NOREEN E., Programmazione e controllo (managerial accounting per le decisioni aziendali), Milano, Mc Graw-Hill, 2004. <br />
Teaching materials provided by the professor. <br />
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Recommended reading <br />
MIOLO VITALI P. (a cura di), Strumenti per l’analisi dei costi – Approfondimenti di Cost Accounting, Vol. II, seconda edizione riveduta ed ampliata, Torino, Giappichelli, 2004. <br />
FACCHINETTI I., Contabilità analitica, calcolo dei costi e decisioni aziendali: metodologie, soluzioni operative e casi, Milano, Il Sole 24 ore, 1997. <br />
SELLERI L., Contabilità dei costi e contabilità analitica: determinazioni quantitative e controllo di gestione, 2a edizione aggiornata, Milano, Etas, 1999. <br />
HORNGREN C. T., Contabilità per la direzione, Torino, Isedi, 1998. <br />
