93378 - CONTROLLO DI GESTIONE E ANALISI DEI COSTI

Learning outcomes

At the end of the course, the student knows the management control system and cost accounting as a tool to support the management process. The student can use the information produced by the management information system within companies.

Course contents

MODULE I (PROF. MAURIZIO MARANO)

COST ACCOUNTING

Cost accounting in the management information system

Cost accounting objects

The goals of cost analysis

Cost accounting and financial accounting: a comparative view

Cost classifications

Cost analysis methods: full costing; activity-based costing; variable costing

Cost and margin configurations

Cost analysis for business decisions.

The cost of the main production resources: cost of labour, cost of materials, cost of fixed assets.

Readings/Bibliography

MODULE I

Anna Maria Arcari, Programmazione e Controllo, Mc Graw Hill, Milano, 2022, capitoli 1,2,3,4,5,6,7,8

Teaching methods

MODULE I

Lectures and exercises

 

 

Assessment methods

The student can take the exam by participating in the two partial exams or by participating in the overall exam.

FIRST SESSION. The course provides:

- two partial exams: the first partial exam is organized at the end of the lessons of the first module; the second partial test is organized at the end of the lessons of the second module;

- alternatively: an overall test is organized at the end of the lessons of both modules;

FOLLOWING SESSIONS. The course provides:

- an overall test for those who have not passed any partial exams;

- two partial exams, one for each module, for those who have already passed one of the two partial exams.

WITHDRAWAL OF THE EXAMINATION - The student has the right to withdraw from the written tests

WITHDRAWAL OF VOTE - The University regulations provide for the following: art. 16 – Final exams or assessments. "If the outcome is positive, the student can ask to refuse the grade. The refusal must be granted by the teacher at least once on the single course". Consistent with this provision, the student can refuse the grade obtained (greater than or equal to 18) only once.

 

MODULE I

The students can retire during the written or the oral exam.

For open-end questions, the criterias for evaluating the answers are the correctness of the contents, the completeness of the contents with respect to the question, the mastery of the lexicon; finally, where it is required by the question, the ability to argue and discuss critically. As there is no single evaluation criterion in use, it is not possible to indicate evaluation bands; in fact, the same assessment could result from the presence of errors (the loss of correctness, despite the completeness and appropriate use of terminology), as well as the lack of completeness and terminological errors (although the proposed contents are all correct). In the summary, a grade from 18 to 21 identifies sufficient proof, from 22 to 24 discreet, from 25 to 27 good, from 28 to 30 with excellent praise

Teaching tools

MODULE I

The teaching tools are

• projector
• blackboard
• https://iol.unibo.it/ where the slides projected during the classes are available

 

 

 

Office hours

See the website of Maurizio Marano

See the website of Eleonora Foschi