MANAGEMENT ACCOUNTING AND MARKETING CONTROL SYSTEMS

Economia e Management MANAGEMENT ACCOUNTING AND MARKETING CONTROL SYSTEMS

0212700159
DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
EQF6
BUSINESS MANAGEMENT
2022/2023

OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2014
SPRING SEMESTER
CFUHOURSACTIVITY
1060LESSONS
Objectives
THE COURSE AIMS TO PROVIDE THE STUDENT WITH SPECIFIC KNOWLEDGE IN THE FIELD OF COST. THE ASPECTS CONCERNING THE MEASUREMENT, DETECTION AND ANALYSIS OF COSTS WILL BE ANALYZED. SPECIFICALLY, THE FUNCTIONS, TOOLS AND MANAGEMENT CONTROL TECHNIQUES WILL BE EXPLORED WITH A FOCUS ON THE APPLICATION OF DIRECT COSTING, FULL COSTING AND ACTIVITY BASED COSTING TECHNIQUES. THESE ASPECTS WILL BE DETAILED WITH THE OBJECTIVE
TO EMPHASIZE THE ROLE OF MANAGEMENT ACCOUNTING DECLINED WITH REFERENCE TO THE CONTEXT OF STRATEGIC MANAGEMENT E
OF MANAGEMENT CONTROL.
THE COURSE WILL ALSO MAKE IT POSSIBLE TO CONVERT THE THEORETICAL KNOWLEDGE ACQUIRED INTO PRACTICAL APPLICATIONS, PUTTING THEM AT THE SERVICE OF SOLVING BUSINESS PROBLEMS. SPECIFIC APPLICATION LESSONS WILL, IN FACT, BE DEDICATED TO EXAMINING THE FUNCTIONS AND PECULIARITIES OF THE BUDGET AND PREPARING IT. AT THE END OF THE COURSE, STUDENTS WILL BE ABLE TO USE THE MAIN ANALYTICAL ACCOUNTING TOOLS AND TO PREPARE THE BUDGET OF THE BUSINESS, INVESTMENT, PERSONNEL AND FINANCIAL SUBSYSTEMS, ALSO WITH THE AID OF IT APPLICATIONS.
Prerequisites
BASIC KNOWLEDGE OF MANAGERIAL AND FINANCIAL ACCOUNTING AS WELL AS OF THE MAIN PRINCIPLES OF BUSINESS ORGANIZATION.
Contents
•THE FINANCIAL STATEMENTS IN NATIONAL AND INTERNATIONAL LEGISLATION AND ACCOUNTING STANDARDS (2 HOURS).
•DOUBLE ENTRY BOOKKEEPING METHODOLOGIES AND MANDATORY BOOKS AND THE RELATIONS OF THE COMPANY WITH THE TAX (4 HOURS).
THE INSTITUTIONAL PHASE. PURCHASES OF GOODS AND INTANGIBLE UTILITIES. THE SALES OF GOODS AND THE PERFORMANCE OF SERVICES. COMMERCIAL OPERATIONS ON FOREIGN MARKETS. TRADE EXCHANGE REGULATION. THE ACQUISITION AND REMUNERATION OF THE WORK FACTOR. THE ACQUISITION AND DISPOSAL OF TANGIBLE AND INTANGIBLE FIXED ASSETS. CAPITAL INCREASES AND DECREASES. FINANCING AND INVESTMENTS IN FINANCIAL ACTIVITIES.
. (10 ORE)
• OPERATING INCOME AND OPERATING CAPITAL. THE SETTLEMENT PROCEDURES AND CLOSING PROCEDURES. THE DETECTION OF INCOME TAXES.
(8 HOURS)
THE STRATEGIC AND OPERATIONAL PLANNING (2 HOURS).
•THE MANAGEMENT CONTROL SYSTEM (4 HOURS)
•THE COST ANALYSIS: MANAGERIAL ACCOUNTING; COST CLASSIFICATION; THE DETERMINATION OF THE PRODUCTION COST (COST CENTRE ACCOUNTING MODEL AND ACTIVITY BASED COSTING MODEL – ABC); COSTS AND DIFFERENTIAL ANALYSIS; BREAK-EVEN ANALYSIS (14 HOURS).
•THE BUDGET: OPERATING BUDGET; ECONOMIC AND FINANCIAL BUDGET; MASTER BUDGET AND INNOVATIVE APPROACHES (14 HOURS);
•THE REPORTING SYSTEM (2 HOURS).


Teaching Methods
THE COURSE CONSISTS OF 60 HOURS INCLUDING BOTH LECTURES AND PRACTICAL EXERCISES (10 CFU). IN PARTICULAR, 40 HOURS ARE DEVOTED TO THEORETICAL LECTURES AND 20 HOURS TO PRACTICAL EXERCISES. THE THEORETICAL LECTURES WILL BE ENRICHED BY PRESENTATIONS OFFERED BY MANAGERS AND PROFESSIONALS.
Verification of learning
THE ACHIEVEMENT OF THE COURSE’S OBJECTIVES IS CERTIFIED BY PASSING BOTH A WRITTEN AND AN ORAL TEST WHICH WILL TAKE PLACE ACCORDING TO THE CALENDAR PLANNED AT THE BEGINNING OF THE ACADEMIC YEAR. FINAL GRADE IS EXPRESSED IN 30°. THE MINIMUM GRADE IS 18/30.
IN GENERAL, THE WRITTEN TEST DURATION IS NOT LESS THAN 75 MINUTES AND AIMS TO VERIFY THE STUDENT’S ABILITY IN APPLYING THE ACQUIRED KNOWLEDGE. THE ORAL TEST CONSISTS OF A DISCUSSION CONCERNING THE DIFFERENT THEORETICAL TOPICS AND AIMS BOTH TO ASCERTAIN THE ACQUIRED KNOWLEDGE AND UNDERSTANDING AND TO VERIFY THE ABILITY TO DISCUSS BY EMPLOYING THE APPROPRIATE TECHNICAL TERMINOLOGY AS WELL AS THE CAPACITY TO ORGANISE THE DISCOURSE WITH A SATISFACTORY DEGREE OF AUTONOMY.
Texts
MAIN BOOK:
- ANTONELLI V., D'ALESSIO R., RAGIONERIA GENERALE. LOGICA E APPLICAZIONI CONTABILI, 2021, FRANCO ANGELI, MILANO.
.
- POTITO L. (EDS.). PIANIFICAZIONE E CONTROLLO DI GESTIONE. PRINCIPI E STRUMENTI. GIAPPICHELLI EDITORE, 2019
More Information
POWERPOINTS AND FURTHER DOCUMENTS WILL BE AVAILABLE ON THE WEB SITE OF THE TEACHER.
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