- Docente: Maria Lusiani
- Credits: 5
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business Administration (cod. 8871)
-
from Apr 08, 2025 to May 20, 2025
Learning outcomes
At the end of the module, the student is familiar with managerial accounting and the methodologies for its maintenance. They are capable of calculating both production costs - in various relevant configurations - and profit margins to meet directional informational purposes (both traditional and advanced). The module is characterized by a didactic approach based on case presentations and practical exercises.
Course contents
- The management control system
- Introduction to cost analysis:
* The concept of cost and its classifications
* Cost configurations
* Activity-based costing systems
- Analysis of activities and processes:
* Identification of company activities
* Mapping of company processes
* Activity analysis for cost allocation
- Analytical accounting according to the double accounting system:
* Accounting aspects
* Process aspects
* Technological aspects
- The use of standard costs for cost analysis
- Activity-Based Costing (ABC)
- Cost analysis to support short-term decisions:
* Break-even analysis
* Product mix choices
* Elimination of loss-making productions
Readings/Bibliography
Anthony R., Hawkins D., Macrì D., Merchant K. SISTEMI DI CONTROLLO. ANALISI ECONOMICHE PER LE DECISIONI AZIENDALI. Mc Graw-Hill , XVI edizione (Chapters 1, 3, 4, 5, 6, 11, 12, 16)
Handouts, presentations, business cases provided by the teacher
Teaching methods
The course includes a combination of lectures, classroom discussions, practical exercises, and analysis of business cases. Students will be encouraged to actively participate in discussions and apply the concepts learned through case studies
Assessment methods
The final exam will be administered in written form.
The written exam will consist of three calculation exercises with open commentary and three multiple-choice questions. The exam aims to assess both the students' knowledge (e.g., definitions) and their ability to apply the concepts learned to real problems/exercises. The exam will be time-limited: there will be a maximum of 60 minutes to answer all the questions.
Attendance or non-attendance at classes will not be a factor in the evaluation.
The exam is passed with a minimum score of 18 out of 30 (thirtieths). The grading scale is as follows:
-
Below 18: insufficient
-
18-23: sufficient
-
24-27: good
-
28-30: excellent
-
30 with honors: outstanding
Students must ALWAYS register for the exam via Almaesami (mandatory, failure to do so will prevent access to the exam).
Students may be organized into multiple exam sessions on the same day if their number exceeds a certain threshold.
Office hours
See the website of Maria Lusiani