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.

Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/servicesstudentsphysical-or-learning-disabilites
Students with disabilites, learning disabilites or special educaton needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

Written final exam with exercises (to test the methods' application) and
questions (multiple choice or open - to test the comprehension of
managerial control mechanisms).
It will also be possible to take the exam in two midterm tests that will be held at the middle and end of the course.
The program conducted in the classroom, the teaching materials used by the teachers, the organization of the course and the examination methods are exactly the same for the two classes A and B.

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