01442 - Management Accounting

Learning outcomes

At the end of the course, the student, in the educational perspective of the professional figure of the administrative manager or external consultant, has the knowledge of business planning, with particular reference to the quantitative instruments that represent its profit, financial and capital objectives. In particular, the student is able to: prepare the economic budget, with the objectives assigned to the different areas of activity of the company and within the framework of the strategic objectives of the company; prepare the report with the analysis of deviations from the expected objectives, for the subsequent analysis of causes and identification of possible corrective actions

Course contents

- The stages of the overall management control system

- The implementation of the strategy

 - Strategic planning and business plan;

 - Planning and budgeting: conceptual premises

 - Budget construction: operating budgets

 - Budget construction: Personnel and investment budgets

 - Master budgets: economic, financial and capital budgets

- Organizational implications in the preparation of the budget

 - Cost information for decisions

 - Analysis of deviations from economic values

 - The analysis of deviations applied to net commercial working capital;

 - Advanced budget and strategic management

 - Zero base budget

 - The budget: development prospects

 - Performance budgeting

 - Integrated reporting system for performance evaluation

Readings/Bibliography

Material (handouts, presentations, business case) provided by the lecturer

Teaching methods

The course involves a combination of lectures, classroom discussions, practical exercises and business case analysis.
Students will be encouraged to actively participate in discussions and apply the concepts learned through case studies

Assessment methods

The final test aims to check knowledge of the topics covered in the lesson on the main cost accounting models and how information is managed corporate.
A written test will be organised followed by an oral presentation of the case developed in groups during the course. The evaluation will take place in thirty-first.
Passing the examination requires a score of at least 18/30. The score will be graded according to the following criteria:
- <18: insufficient (the topics are not adequately addressed in the contents and presentation)
- 18-21: sufficient (most subjects are adequately addressed but superficial in content; moderate reasoning skills; Basically correct but modest display modalities)
- 22-25: Discreet (adequate knowledge of all the subjects covered; reasonable reasoning skills; appropriate presentation)
- 26-28: good (in-depth knowledge of all the topics covered; orderly presentation of each of the topics; good command of specific terminology)
- 29-30: excellent (in-depth and detailed knowledge of all the subjects covered; very good reasoning skills and systematic framing of institutions; accurate presentation of the topics; full mastery of the specific terminology)
- 30 and praise: excellent

Office hours

See the website of Alessandro Capodaglio