Università degli Studi di Parma

il mondo che ti aspetta
  • italian version

MANAGEMENT ACCOUNTING

COD. 1001365
DEGREE: ECONOMICS AND MANAGEMENT
TYPE OF COURSE: COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS
LANGUAGE OF INSTRUCTION: ITALIANO. SLIDES AND TEXTBOOK ARE ALSO IN ENGLISH.

LEARNING OUTCOMES OF THE COURSE UNIT

Define a Business Decision Contexts and Business Decision Choices.
Use terminology appropriately.
Identify and use different activity based management tools.
Prepare a basic master budget.
Use standard costs and performance measures.
Correctly utilize costs in pricing and decisions making.

COURSE CONTENTS SUMMARY

The course of management accounting emphasizes the internal business-building role of accounting and finance professionals who design, implement, and manage internal systems for effective decisions, and support, plan, and control the organization's value-creating operations.
This course covers basic topics of management accounting and introduces a business management approach to the development and use of accounting information.
Major topics include cost classification, cost behavior, cost-volume-profit analysis, budget and variance analysis, and decision-making.

RECOMMENDED READINGS

Ray H. Garrison, Eric W. Noreen, Peter C. Brewer, Marco Agliati, Lino Cinquini,
Programmazione e controllo. Managerial accounting per le decisioni aziendali,
Terza edizione, Milano, McGraw-Hill, 2012.
ISBN: 978 88 386 6730-5.
http://www.ateneonline.it/garrison3e/home.asp

The America Version of the Textbook can be used.

ASSESSMENT METHODS AND CRITERIA

Written Exam.

TEACHING METHODS

Lectures. Business Seminars. Tutorial.

NAME OF LECTURER

CILLONI Andrea
ACADEMIC YEAR: 2011/2012
YEAR OF STUDY: 3
SEMESTER: II° semestre
NUMBER OF CREDITS: 10
CONTACT HOURS 80
INDIVIDUAL WORK HOURS 340