Ateneo - UPO

This course focuses on the identification, gathering and interpretation of information for planning, controlling and evaluating the business performance. The course aims to analyze managerial accounting tools and systems through both process and job order costing.
Additional managerial accounting topics include the following: cost behavior, cost-volume-profit analysis, budgeting and standard cost systems, decentralized operations and product pricing, managerial reporting and performance measurement.

For attending and non-attending students, this is the adopted book:
Arcari A. M. Programmazione e controllo, McGraw-Hill, 2023 (no cap. 3, 4 e 6).

Slides and additional materials are available on website: https://eco.dir.unipmn.it/

Suggested Texts
Brusa L., Sistemi manageriali di programmazione e controllo, Milano, Giuffrè, 2000
Burch J. G., Contabilità direzionale e controllo di gestione, EGEA, 2000.
Horngren C.T., Sunden G.L., Stratton W.O., Agliati M., Ditillo A., Programmazione e controllo, Pearson, 2007
Innes J., Mitchell F., I costi di struttura, EGEA, Milano, 1994
Pistoni A., Songini L.,Reporting e valore. Misurazione delle performance aziendali, EGEA, 2002

This course focuses on the identification, gathering and interpretation of information for planning, controlling and evaluating the business performance; at the end of the course, students will be able to manage these systems ion different contexts. More specifically, the course objetcives are: a) to learn knowledge on managerial control systems; b) to develop competencies on the use of acquired knowledge on managerial control systems; c) to develop competencies on understanding how to use managerial control systems in different contexts.

Business administration

Different teaching tools will be used:
a) traditional lessons in class where the lecturers will present problems, solutions and tools for managerial problems;
b) case studies and exercises, where the theories are presented in real business situations.

Class attendance is recommended, but it is not mandatory.

None

Written final exam with exercises (to test the methods' application) and questions (multiple choice or open - to test the comprehension of managerial control mechanisms)

Main topics:
1. Introduction to management accounting
2. Comparison between managerial accounting and financial accounting
3. Full costing and direct costing
4. Standard costs and variances
5. CVP relationships, break-even point using the contribution-margin and equation approach
6. Budgeting: quantitative elements
7. Budgeting: organizational aspects
8. Managerial reporting and perfomance measurement

-knowledge on managerial control systems
-competencies on the use of acquired knowledge on managerial control systems
-understanding how to use managerial control systems in different contexts