The course reviews the following main issues:
- Introduction to management accounting
- Basic cost management concepts
- Cost assignment
- Cost of goods sold and inventories cost allocation
- Cost-volume-profit analysis
- Financial planning and analysis: The budgeting process.
The aim of this course is to explain the principles involved in designing and evaluation of the management and cost accounting systems. It explains how management accounting systems accumulate, classify, summarize and report information that will assist employees within an organization in their decision-making, planning, control and performance measurement activities.
Modalità di insegnamento
The teaching methods include formal lectures and practical exercises. The lectures will provide the theoretical foundations and the main concepts of accounting that will be applied to case discussions and exercises.
Attendance is highly recommended.
- homework presentation (30%)
- closed books written exam (70%).
- Master of Science in Communication and Economics in Corporate Communication, Lezione, Thematic Area: Organisation and Human Resource Management, A scelta, 2° anno
- Master of Science in Communication and Economics in Marketing and Transformative Economy, Lezione, Thematic Area: Organisation and Human Resource Management, A scelta, 2° anno
- Master of Science in Communication in Media Management, Lezione, Thematic Area: Organisation and Human Resource Management, A scelta, 2° anno
- Master of Science in Economics in Management, Lezione, Core course for "First degree in any other subject", 1° anno
- Master of Science in Management and Informatics, Lezione, 1° anno