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Università degli Studi di Parma Università degli Studi di Parma
University of Parma
Course catalogue
Università degli Studi di Parma
course catalogue

PLANNING AND SUPERVISION (CLES)
cod. 1000581

Academic year 2009/10
2° year of course - First semester
Professor
Academic discipline
Economia aziendale (SECS-P/07)
Field
Ambito aggregato per crediti di sede
Type of training activity
Hub-specific activity
30 hours
of face-to-face activities
5 credits
hub: PARMA
course unit
in - - -
lectures timetable unavailable
exam calls
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Learning objectives

The course aims to expand upon matters relating to management accounting, with particular reference to balance sheet analysis, cost accounting and budget reporting as planning and control tools.

Prerequisites

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Course unit content

The course provides a comparative analysis between for-profit and not-for-profit organisations. Taking account of the varying degree of importance assigned to planning and control activities in enterprises depending on their size and sector, the course analyses the elements required for formulating plans and programmes and the instruments for controlling them in a systematic way, with particular reference to short-term scenarios. <br />
Starting from a careful analysis of the concepts of cost and cost accounting, the course identifies the organisational and management value of management control mechanisms, setting out the specific aspects and that they may highlight. <br />
 

Full programme

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Bibliography

Cinquini L., Strumenti per l’analisi dei costi – Fondamenti di Cost Accounting, Vol. 1, second edition, revised and expanded, Turin, Giappichelli, 2003. <br />
Selleri L., Il budget d’esercizio. Strumento di programmazione, controllo e motivazione, Milan, EtasLibri, 1997. <br />
Teacher’s own course materials. <br />
Recommended reading: <br />
Anthony N. R., Young D.W., Non profit: il controllo di gestione, Milan, McGraw-Hill, 2002. <br />
Ferrero G., Dezzani F., Pisoni P., Puddu L., Le analisi di bilancio: indici e flussi, Milan, Giuffrè, 1998. <br />
Brusa L., Dezzani F., Budget e controllo di gestione, Milan, Giuffrè, 1983. <br />
Giusepponi K., L’evoluzione del controllo di gestione nelle realtà pubbliche e non profit : riflessioni ed esperienze, Naples, SE, 2003. <br />

Teaching methods

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Assessment methods and criteria

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Other information

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