30007 - PROGRAMMAZIONE E CONTROLLO / MANAGERIAL ACCOUNTING
CLEF - BESS-CLES - BIEF - BIEM - CLEACC - CLEAM
Dipartimento di Accounting / Department of Accounting
Per la lingua del corso verificare le informazioni sulle classi/
For the instruction language of the course see class group/s below
CLEF (6 cfu - I sem. - OP | SECS-P/07) - BESS-CLES (6 cfu - I sem. - OP | SECS-P/07) - BIEF (6 cfu - I sem. - OP | SECS-P/07) - BIEM (6 cfu - I sem. - OBS | SECS-P/07)
Docente responsabile dell'insegnamento/Course Director:
MASSIMO AIELLI
MASSIMO AIELLI
Class group/s taught in English
Course Objectives
This course emphasizes the use of accounting information for internal planning and control purposes. The course is intended as an introduction for individuals who make business decisions and evaluate the performance of business units using data obtained from the accounting system.
The course covers the vocabulary and mechanics of cost accounting, basic issues involved in the design of a cost accounting system, and the role of management accounting in decisions concerning resource allocation and performance evaluation.
Lessons generally consist of an overview of each topic and the discussion of incidents, cases and exercises.
Intended Learning Outcomes
Course Content Summary
Introduction to Management Accounting Concepts:
- Discuss the evolution of management accounting.
- Define and illustrate cost objects, direct costs, and indirect costs.
- Understand the associations between cost drivers, variable costs, fixed costs, and the major assumptions underlying the definitions of variable and fixed costs.
- Review the concepts of contribution margin, breakeven point, and cost-volume-profit analysis.
- Distinguish between job costing and process costing, and relate their value to the nature of the underlying production process.
- Introduce cost allocation and the computation of overhead rates.
- Understand the differences between traditional cost systems and Activity-Based Costing (ABC).
- Apply ABC concepts in an actual decision-making context to understand the effect of cost accounting methods on perceived product profitability, and the use of ABC data in operational and marketing decisions.
- Introduce flexible budgets and standard costs as aids for planning and control.
- Analyze the relationships between planning, programming and budgeting systems.
- Understand the functioning of standard costing systems.
- Learn how variances between actual and standard costs can be broken into price and efficiency variances to assist in assigning responsibility and examining the variances' causes.
- Explain the computation and meaning of volume variances and the effects of capacity utilization on performance evaluation.
- Introduce the reasons behind decentralization and understand the concept and various forms of responsibility accounting.
- Examine more generally the nature of performance evaluation in business units.
- Understand the nature of intra-firm transactions and the importance of proper accounting for them.
- Analyze the optimality of various methods of determining prices for such transactions (transfer pricing policies).
Teaching methods
Assessment methods
Detailed Description of Assessment Methods
For non attending students:
Written exam.
For attending students:
The exam is written. It is also possible to take two partial exams, one by the middle and one by the end of the course. The good result of the two partial exams can replace the final written exam. The exams will be class specifics.
Written exam.
For attending students:
The exam is written. It is also possible to take two partial exams, one by the middle and one by the end of the course. The good result of the two partial exams can replace the final written exam. The exams will be class specifics.
Textbooks
C.T. HORNGREN, G.L. SUNDEM, W.O. STRATTON, et al., Introduction to Management Accounting, Pearson Prentice Hall, 2014, 16th ed. (chapters 1-14).
Last change 21/03/2016 12:31
Docente responsabile dell'insegnamento/Course Director:
GIOVANNI PAOLO TOMASI
GIOVANNI PAOLO TOMASI
Class group/s taught in English
Course Objectives
This course emphasizes the use of accounting information for internal planning and control purposes. The course is intended as an introduction for individuals who make business decisions and evaluate the performance of business units using data obtained from the accounting system.
The course covers the vocabulary and mechanics of cost accounting, basic issues involved in the design of a cost accounting system, and the role of management accounting in decisions concerning resource allocation and performance evaluation.
Lessons generally consist of an overview of each topic and the discussion of incidents, cases and exercises.
The course covers the vocabulary and mechanics of cost accounting, basic issues involved in the design of a cost accounting system, and the role of management accounting in decisions concerning resource allocation and performance evaluation.
Lessons generally consist of an overview of each topic and the discussion of incidents, cases and exercises.
Intended Learning Outcomes
Course Content Summary
Introduction to Management Accounting Concepts:
- Discuss the evolution of management accounting.
- Define and illustrate cost objects, direct costs, and indirect costs.
- Understand the associations between cost drivers, variable costs, fixed costs, and the major assumptions underlying the definitions of variable and fixed costs.
- Review the concepts of contribution margin, breakeven point, and cost-volume-profit analysis.
- Distinguish between job costing and process costing, and relate their value to the nature of the underlying production process.
- Introduce cost allocation and the computation of overhead rates.
- Activity-Based Costing and Cost Allocation.
- Understand the differences between traditional cost systems and Activity-Based Costing (ABC).
- Apply ABC concepts in an actual decision-making context to understand the effect of cost accounting methods on perceived product profitability, and the use of ABC data in operational and marketing decisions.
- Introduce flexible budgets and standard costs as aids for planning and control.
- Analyze the relationships between planning, programming and budgeting systems.
- Understand the functioning of standard costing systems.
- Learn how variances between actual and standard costs can be broken into price and efficiency variances to assist in assigning responsibility and examining the variances' causes.
- Explain the computation and meaning of volume variances and the effects of capacity utilization on performance evaluation.
- Introduce the reasons behind decentralization and understand the concept and various forms of responsibility accounting.
- Examine more generally the nature of performance evaluation in business units.
- Understand the nature of intra-firm transactions and the importance of proper accounting for them.
- Analyze the optimality of various methods of determining prices for such transactions (transfer pricing policies).
Teaching methods
Assessment methods
Detailed Description of Assessment Methods
For non attending students:
Written exam.
For attending students:
The exam is written. It is also possible to take two partial exams, one by the middle and one by the end of the course. The good result of the two partial exams can replace the final written exam.
Written exam.
For attending students:
The exam is written. It is also possible to take two partial exams, one by the middle and one by the end of the course. The good result of the two partial exams can replace the final written exam.
Textbooks
C. DRURY, Management Accounting for Business, Cengage Learning, 2013, 5th ed.
Last change 24/05/2016 10:22
Docente responsabile dell'insegnamento/Course Director:
MARCO AGLIATI
MARCO AGLIATI
Classi: 1 (II sem.) - 2 (II sem.) - 3 (II sem.) - 4 (II sem.) - 5 (II sem.) - 6 (II sem.) - 7 (II sem.) - 8 (II sem.)
Docenti responsabili delle classi:
Classe 1: GIANLUCA MELONI, Classe 2: FRANCESCA GASPARINI, Classe 3: GIANLUCA MELONI, Classe 4: ANNA ISIDE PISTONI, Classe 5: MARCO MORELLI, Classe 6: MASSIMO AIELLI, Classe 7: ANGELO DITILLO, Classe 8: FRANCO FLAVIO MIROGLIO
Classe 1: GIANLUCA MELONI, Classe 2: FRANCESCA GASPARINI, Classe 3: GIANLUCA MELONI, Classe 4: ANNA ISIDE PISTONI, Classe 5: MARCO MORELLI, Classe 6: MASSIMO AIELLI, Classe 7: ANGELO DITILLO, Classe 8: FRANCO FLAVIO MIROGLIO
Classe/i impartita/e in lingua italiana
Obiettivi formativi del corso
Il corso sviluppa le conoscenze di base in merito alle fondamentali metodologie di programmazione e controllo, finalizzate alla produzione delle informazioni necessarie per orientare i processi di gestione e decisione, per impostare analisi economiche su particolari aspetti della gestione, per orientare la valutazione delle performance e supportare la gestione per obiettivi. In questo quadro, particolare attenzione viene posta sulle modalità di determinazione e analisi dei costi di produzione, e sui criteri di impiego delle informazioni di costo nelle tipiche decisioni di azienda. Un ulteriore ambito di studio riguarda i meccanismi di pianificazione e budgeting e di valutazione delle performance di specifiche dimensioni di analisi (linee di prodotto, unità organizzative, ecc.), unitamente ai principali strumenti di misurazione economica a supporto dell' attuazione delle strategie d'impresa. Il corso è organizzato in modo da sviluppare capacità di utilizzo delle metodologie di analisi quantitativa che costituiscono il fondamento dei sistemi di controllo direzionale.
Risultati di Apprendimento Attesi
Programma sintetico del corso
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L'attività di programmazione e controllo di gestione nelle aziende e le principali classificazioni dei costi analizzate in relazione a specifiche finalità conoscitive.
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I metodi di rilevazione e calcolo dei costi di produzione in relazione alle diverse tipologie di processi produttivi (calcolo dei costi per commessa e per processo).
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I sistemi a costi standard, l’analisi delle varianze e la valutazione delle performance di unità operative e combinazioni economiche particolari (prodotti, canali, mercati), il modello di balanced scorecard per la valutazione delle performance aziendali.
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I metodi e le logiche di governo dei costi, con particolare riguardo all'analisi costi-volumi-risultati, al calcolo economico nelle decisioni operative.
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Il budget e la programmazione della gestione: gli strumenti e le metodologie alla base della costruzione dei budget operativi, dei budget finanziari e dei budget degli investimenti.
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I sistemi di gestione per obiettivi e i meccanismi di responsabilizzazione economica: criteri di segmentazione dell'azienda in aree di responsabilità, le tipologie di centri di responsabilità economica, i prezzi di trasferimento e la valutazione delle performance operative.
Modalità didattiche
Modalità di accertamento dell'apprendimento
Descrizione dettagliata delle modalità d'esame
L'accertamento dell'apprendimento si basa sullo svolgimento di una prova scritta articolata sull'insieme dei temi che costituiscono oggetto del corso.L'esame generale può essere sostituito da due prove scritte parziali che vengono svolte, rispettivamente, a metà e alla fine del corso.
Testi d'esame
- C.T. HORNGREN, G.L. SUNDEM, W.O. STRATTON, et al., Programmazione e Controllo, Pearson Prentice Hall, 2016.
- F. GASPARINI, Programmazione e Controllo. Guida allo svolgimento di esercizi e problemi, Pearson, 2016.
Modificato il 21/03/2016 12:31