Insegnamento a.a. 2026-2027

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 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.

Following the text book, the course develop 7 basic parts:

 

1. From financial to managerial accounting 

2. Profitability analysis 

3. Cost measurement systems 

4. Decentralized decision making: how to distribute economic responsibility 

5. Cost centers control 

6. Profit and investment centers control 

7. Cost measurement and responsibility 

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

• Understand how company define business units and how they measure their results 

• Knowing the criteria used to classify costs in relation to managerial needs 

• Being able to use the contribution margin concept to analyse profitability 

• Knowing how to allocate costs to cost object 

• Understanding the way companies distribute economic responsibility to managers 

• Knowing how to develop a strategic analysis of performance 

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

Applying techniques if required or simply being aware of how managerial control mechanisms are set in order to better interact and use them. 

 

• Lectures
• Practical Exercises

• Reference to theory (paragraphs of the book) 

• Set of slides (for any set of slide one version is commented by the teacher) 

• Exercises for auto testing learning process (excel file with the date of exercise included in slides) 

	Continuous assessment	Partial exams	General exam
Altro (specificare):	x

The course, being 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. 

All the teaching materials (viedeo, slides, excel files) are uploaded. 

Further multiple choice questions can be found in the digital version of the text book.