Guida degli insegnamenti

Syllabus

Partially translatedTradotto parzialmente
[W000395] - MANAGEMENT CONTROL AND COST ANALYSISMANAGEMENT CONTROL AND COST ANALYSIS
Marco MONTEMARI
Lingua di erogazione: INGLESELessons taught in: ENGLISH
Laurea Magistrale - [EM07] INTERNATIONAL ECONOMICS AND COMMERCE (Curriculum: BUSINESS ORGANIZATION AND STRATEGY) Master Degree (2 years) - [EM07] INTERNATIONAL ECONOMICS AND COMMERCE (Curriculum: BUSINESS ORGANIZATION AND STRATEGY)
Dipartimento: [040002] Dipartimento Scienze Economiche e SocialiDepartment: [040002] Dipartimento Scienze Economiche e Sociali
Anno di corsoDegree programme year : 1 - Primo Semestre
Anno offertaAcademic year: 2019-2020
Anno regolamentoAnno regolamento: 2019-2020
Opzionale
Crediti: 6
Ore di lezioneTeaching hours: 44
TipologiaType: B - Caratterizzante
Settore disciplinareAcademic discipline: SECS-P/07 - ECONOMIA AZIENDALE

LINGUA INSEGNAMENTO LANGUAGE

Inglese

English


PREREQUISITI PREREQUISITES

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

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


MODALITÀ DI SVOLGIMENTO DEL CORSO DEVELOPMENT OF THE COURSE

The course will be taught through both theoretical and practical lectures provided frontally and in the form of teamworks, analysis of case studies and exercises.

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.

The course will be taught through both theoretical and practical lectures provided frontally and in the form of teamworks, analysis of case studies and exercises.

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.


RISULTATI DI APPRENDIMENTO ATTESI LEARNING OUTCOMES
Knowledge and Understanding.

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 the these tools.


Capacity to apply Knowledge and Understanding.

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


Transversal Skills.

Practical classes that will be given during the course, together with the debate 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 business situations and to understand the most relevant companies’ dynamics.


Knowledge and Understanding.

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 the these tools.


Capacity to apply Knowledge and Understanding.

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


Transversal Skills.

Practical classes that will be given during the course, together with the debate 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 business situations and to understand the most relevant companies’ dynamics.



PROGRAMMA PROGRAM

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.

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.


MODALITÀ DI SVOLGIMENTO DELL'ESAME DEVELOPMENT OF THE EXAMINATION
Learning Evaluation Methods.

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.


Learning Evaluation Criteria.

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.


Learning Measurement Criteria.

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


Final Mark Allocation Criteria.

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. The students will have to achieve at least a sufficient evaluation (18/30) to pass the test regarding the practical section.

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 final grade is the average of the grades obtained in the practical section and in the theoretical section. The students who will demonstrated a critical, analytical and deep comprehension of the theoretical and practical aspects of the course will obtain 30 cum laude.


Learning Evaluation Methods.

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.


Learning Evaluation Criteria.

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.


Learning Measurement Criteria.

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


Final Mark Allocation Criteria.

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. The students will have to achieve at least a sufficient evaluation (18/30) to pass the test regarding the practical section.

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 final grade is the average of the grades obtained in the practical section and in the theoretical section. The students who will demonstrated a critical, analytical and deep comprehension of the theoretical and practical aspects of the course will obtain 30 cum laude.



TESTI CONSIGLIATI RECOMMENDED READING

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

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


Scheda insegnamento erogato nell’A.A. 2019-2020
Le informazioni contenute nella presente scheda assumono carattere definitivo solo a partire dall'A.A. di effettiva erogazione dell'insegnamento.
Academic year 2019-2020

 


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