Insegnamento a.a. 2024-2025

Classes: 1 (I sem.)

Instructors:
Class 1: TO BE DEFINED

The course is Asyncronous on-line It aims to align students with the fundamental content of the subject usually taught in the three-year bachelor programs. No specific prerequisites are required; however, a basic knowledge of accounting and the economic-financial dimension of the company is useful.

The course, starting from the company and its strategy, from the organizational structure in place to achieve strategic objectives, from the fundamental economic and financial sustainability that must always be guaranteed, develops a journey to discover the managerial accounting mechanisms necessary to meet emerging governance needs. The goal is to provide students, even if they are not interested in specializing in this field, some useful elements to take along in their professional journey, and to better tackle Master of Science programs.

The course deals with the fundamental contents of managerial accounting typically taught in bachelor courses:

 

 

- Financial and managerial accounting: the need for managerial accounting

- Segmentation and profitability and profitability analysis

- Cost measurement systems

- responsibility accounting and budgeting

- Cost variances

- Profit and investment centers measurement and control

At the end of the course student will be able to...

- undestrand why a fundamental knowledge of control mechanism is important also for a non-financial manager

- understand the main alternatives in setting management accounting mechanisms and how they correlate to company's features and needs

- understand how organization structures and management attitudes can influence the implementation and the usage of control mechanisms

- understand the role of technology in supporting control needs

At the end of the course student will be able to...

- acquire confidence in quantitative components of managerial accounting. E.g. compute the cost of product or services, prepare a budget, reed financial reports, etc.

- understand in the future the origin of control mechanisms in place in the company, and beeing able to suggest improvements

 

• Lectures
• Practical Exercises
• Individual works / Assignments

The course will be delivered fully on-line in asyncronous mode

Please listen carefully to the introduction video in order to understand how to best benefit from the course.

	Continuous assessment	Partial exams	General exam
Individual Works/ Assignment (report, exercise, presentation, project work etc.)	x

The course, beeing intended as a pre-course, does not foresee any formal exam.

however. the course materials uploaded are quite rich and includes test for self assessment, excel files to test independently the exercises reported in slides and videos. Try them as self assessment if you feel confident with the topic, and than verify solutions in slides, videos and in the digital version of the book.

Teaching material include, for each subject area:

- slides (for a quick refresh)

- commented slides (both for theory than for exercises)

- excel files with the exercises

- a preliminary multiple choice test

 

 

The course follow contents and sequences of the Reference book:

Franco Miroglio

Basic Principles of Managerial Accounting, Egea, 2023

 

The book is available also in italian language with the title:

Fondamenti di Managerial Accounting, Egea, 2003