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 and 6).
Slides and additional materials are available on website: https://www.dir.uniupo.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
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 in different contexts. More specifically, the course objectives are as follows: a) to acquire knowledge on managerial control systems; b) to develop competencies in the use of acquired knowledge on managerial control systems; c) to develop competencies on understanding how to use managerial control systems in different contexts. All the course’s CFUs were earned through lecture-based instruction.

Business economics

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 disabilities, specific learning disorders (SLD), or special educational needs (SEN) can request specific services and tools dedicated to them by contacting the Career Development and Coordination and Student Services Staff and consulting the dedicated page on the University website: https://uniupo.it/it/servizi/servizi-studentidisabili-e-dsa Once they have contacted the University Staff, students with disabilities, SLDs, or SEN can contact the course instructor regarding the exam procedures and teaching 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.
Wrong answers will not be penalized. The overall assessment will be expressed out of thirty (minimum grade 18). Results will be communicated electronically.
The exam will be assessed according to the following criteria:
Not suitable: significant gaps and/or inaccuracies in knowledge and understanding of the topics; limited ability to analyze and synthesize, frequent generalizations and limited critical and judgment skills; topics are presented incoherently and with inappropriate language.
18–20: barely sufficient knowledge and understanding of the topics, with possible generalizations and imperfections; sufficient ability to analyze and synthesize and sufficient independence of judgment; topics are presented in a manner that is often not very coherent and with language that is not very appropriate/technical.
21–23: routine knowledge and understanding of the topics; correct analytical and synthesis skills, with sufficiently coherent logical argumentation and appropriate/technical language.
24–26: fair knowledge and understanding of the topics; good analytical and synthesis skills, with arguments expressed rigorously but with language that is not always appropriate/technical.
27–29: complete knowledge and understanding of the topics; considerable analytical and synthesis skills; good independence of judgment; topics presented rigorously and with appropriate/technical language.
30–30L: excellent level of knowledge and in-depth understanding of the topics; excellent analytical and synthesis skills and excellent independence of judgment; arguments presented in an original manner and with appropriate technical language.

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. Integration of the gender dimension: in order to promote and encourage the integration of the gender perspective, the course will include a dedicated session focusing on gender-related topics.

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.