Inglese

There are not preparatory courses although students are supposed to have already gained competences in the field of Financial Accounting.

The course will be taught through both theoretical and practical lectures. In particular, a wide range of teaching methods will be used: taught classes, case analysis and discussion, exercises, real case examples, quiz shows, quick checks, key opening questions, team works, presentations, group discussions.

The teaching activities will be supported through the e-learning platform where teaching materials (selection of slides of the lectures, exercises, case studies and further readings) and any additional information about the course will be uploaded.

At the end of the course, students will have gained knowledge useful to design and to implement managerial accounting tools, i.e. tools that managers can use to support planning, controlling and decision making activities. In addition, students will have gained knowledge concerning the aims, the features, the benefits and the criticalities of these tools.

At the end of the course, students will be able to apply and use managerial accounting tools.

Practical classes, interactive teaching methods and debates between the Professor and the students will allow the latter to enhance their skills on problem solving and communication. In addition to this, students will develop the ability to critically analyze some key issues of a company from a managerial accounting perspective and, in so doing, they will increase their skills to interpret and address the most relevant business problems.

1. Content
The course program will focus on the following topics: Managerial Accounting: An Overview; Managerial Accounting and Cost Concepts; Cost-Volume-Profit Relationships; Variable Costing and Segment Reporting; Differential Analysis: The Key to Decision Making; Traditional Costing Systems; Activity-Based Costing; Master Budgeting; Flexible Budgets and Performance Analysis; Performance Measurement Systems.

2. Exercises and case studies
The exercises of the course will focus on the following topics: a) Cost-Volume-Profit Relationships; b) Cost Analysis for Decision Making; c) Variable Costing and Segment Reporting; d) Traditional Costing Systems; e) Activity-Based Costing; f) Master Budgeting; g) Flexible Budgets and Performance Analysis.

The exam is based on a written test that aims to assess the theoretical and practical knowledge. The written test is composed of a theoretical section and a practical section.

The practical section includes exercises on some of the following themes: a) Cost-Volume-Profit Relationships; b) Cost Analysis for Decision Making; c) Variable Costing and Segment Reporting; d) Traditional Costing Systems; e) Activity-Based Costing; f) Master Budgeting; g) Flexible Budgets and Performance Analysis.

The theoretical section includes two open questions on the whole program of the course.

For students with disabilities or Specific Learning Disability (SLD) who have contacted the University Disability/SLD Info Point to request support for the specific curricular exam, please note that the way the exam is taken can be adapted in accordance with the University Guidelines (https://www.univpm.it/Entra/Accoglienza_diversamente_abili).

Students must show to have gained a grounded knowledge of the main managerial accounting tools and approaches. Finally, students must demonstrate that they have gained the ability to critically reflect on the analyzed tools and approaches and on their adoption within companies.

The final evaluation will range from 18 (minimum mark) to 30 (maximum mark). Cum laude can be bestowed to outstanding performance.

The written test is composed of a theoretical section and a practical section. Within the practical section, each exercise has a score according to its complexity and relevance. Within the theoretical section, each question has a score ranging between 0 and 30. The mark of the theoretical section is the average of the scores obtained by the students by answering to each question. The students will have to achieve at least a sufficient evaluation (18/30) both in the practical and in the theoretical section in order to pass the exam. The final grade is the average of the grades obtained in the practical section and in the theoretical section. The students who will demonstrate a critical and deep comprehension of the theoretical and practical aspects of the course will obtain 30 cum laude.

Ray Garrison, Eric Noreen, Peter Brewer, Managerial Accounting, 16th edition, Mc-Graw Hill, 2018.