SALES PLANNING AND CONTROL SYSTEMS
Learning outcomes of the course unit
Considering the different importance given by companies to distribution and marketing activities depending on the size of the company and the product sector, the course aims to provide the necessary elements to formulate sales plans and the instruments needed for their systematic control.
Starting with an examination of the concept of control, the course identifies the organisational and managerial value of control mechanisms, highlighting exceptions and details that may be met with particular reference to the sales function.
Course contents summary
The course syllabus will cover the following topics:
- Introduction about management accounting systems.
- Costs: concepts, terms and classification
- Different configurations of the management accounting systems - Direct costing, full costing and activity based costing
- The concept of contribution margin, in terms of lines and segment of business
- Make or buy analysys
- The break-even point
- The definition of the selling price
- The business plan and the marketing plan
- The budget and the budget of the sales
- The master budget
- The variance analysis
Recommended reading Garrison R.-Noreen E., Programmazione e controllo. Managerial accounting per le decisioni aziendali, Mc Graw Hill, Milan, 2004
Added recommended reading Mio C., Il controllo di gestione della funzione vendita, ETAS LIBRI, Milan, 1990
Written examination including open questions and exercises.