Economia e Management | MANAGEMENT ACCOUNTING AND MARKETING CONTROL SYSTEMS

cod. 0212700159

MANAGEMENT ACCOUNTING AND MARKETING CONTROL SYSTEMS

	0212700159
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2021/2022

CURRICULUM MARKETING

	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2014
	SPRING SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	10	60	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

	Objectives
	NOWLEDGE OF PRINCIPLES AND USEFUL TOOLS TO MANAGE AND CONTROL FIRMS' PERFORMANCE, BY FOCUSING ON STRATEGIC AND OPERATING DIMENSIONS. KNOWLEDGE OF THE MAIN TOOLS SUPPORTING A CORRECT IMPLEMENTATION OF A MANAGERIAL ACCOUNTING SYSTEM. •KNOWLEDGE AND UNDERSTANDING ABILITY TO SET-UP THE FIRMS'MANAGEMENT CONTROL SYSTEM. ABILITY TO BUILD AND UNDERSTAND BUDGET AND OTHER ADVANCED TOOLS AS BALANCED SCORECARD AND TABLEAU DE BORD. ABILITY TO ANALYSE THE ORGANIZATIONAL ARCHITECTURES STRUCTURED BY RESPONSIBILITY CENTRES IN ORDER TO ASSESS THE DIFFERENT LEVELS OF FIRMS' PERFORMANCE ACCORDING TO THE MISSION, STRATEGIC OBJECTIVES AND NATURE OF BUSINESS ROLES. •APPLYING KNOWLEDGE AND UNDERSTANDING - ABILITY TO ANALYSE THE MAIN DIMENSIONS OF FIRMS' PERFORMANCE. - ABILITY TO DEVELOP USEFUL MANAGEMENT REPORTS FOR MANAGERS. - ABILITY TO DEVELOP REWARD SYSTEMS - ABILITY TO FORMULATE SHORT-TERM ECONOMIC ANALYSIS. - ABILITY TO DEVELOP BOTH OPERATING AND ECONOMIC/FINANCIAL BUDGET. - ABILITY TO DETERMINE THE PRODUCT COST ACCORDING TO THE COST CENTRE ACCOUNTING MODEL AND ACTIVITY BASED COSTING MODEL. •MAKING JUDGEMENTS THE STUDENT WILL BE ABLE TO ASSESS THE ADEQUACY OF THE ENTITY’S ORGANIZATIONAL AND INFORMATION SYSTEM IN SUPPORTING MANAGERIAL DECISIONS. •COMMUNICATION SKILLS THE STUDENT WILL BE ABLE TO DISCUSS ABOUT MANAGERIAL ACCOUNTING TOPICS IN SCIENTIFIC AND BUSINESS CONTEXT BY EMPLOYING AN APPROPRIATE TECHNICAL TERMINOLOGY. •LEARNING SKILLS: THE STUDENT WILL BE ABLE TO LEARN THE TOOLS AND TECHNIQUES OF STRATEGIC GOVERNANCE THAT REQUIRE KNOWLEDGE AND USE OF CONCEPTS AND METHODS OF MANAGEMENT CONTROL AS WELL AS OF THE MAIN TOOLS OF MANAGERIAL ACCOUNTING..

NOWLEDGE OF PRINCIPLES AND USEFUL TOOLS TO MANAGE AND CONTROL FIRMS' PERFORMANCE, BY FOCUSING ON STRATEGIC AND OPERATING DIMENSIONS. KNOWLEDGE OF THE MAIN TOOLS SUPPORTING A CORRECT IMPLEMENTATION OF A MANAGERIAL ACCOUNTING SYSTEM.

•KNOWLEDGE AND UNDERSTANDING

ABILITY TO SET-UP THE FIRMS'MANAGEMENT CONTROL SYSTEM. ABILITY TO BUILD AND UNDERSTAND BUDGET AND OTHER ADVANCED TOOLS AS BALANCED SCORECARD AND TABLEAU DE BORD.
ABILITY TO ANALYSE THE ORGANIZATIONAL ARCHITECTURES STRUCTURED BY RESPONSIBILITY CENTRES IN ORDER TO ASSESS THE DIFFERENT LEVELS OF FIRMS' PERFORMANCE ACCORDING TO THE MISSION, STRATEGIC OBJECTIVES AND NATURE OF BUSINESS ROLES.

•APPLYING KNOWLEDGE AND UNDERSTANDING

- ABILITY TO ANALYSE THE MAIN DIMENSIONS OF FIRMS' PERFORMANCE.
- ABILITY TO DEVELOP USEFUL MANAGEMENT REPORTS FOR MANAGERS.
- ABILITY TO DEVELOP REWARD SYSTEMS
- ABILITY TO FORMULATE SHORT-TERM ECONOMIC ANALYSIS.
- ABILITY TO DEVELOP BOTH OPERATING AND ECONOMIC/FINANCIAL BUDGET.
- ABILITY TO DETERMINE THE PRODUCT COST ACCORDING TO THE COST CENTRE ACCOUNTING MODEL AND ACTIVITY BASED COSTING MODEL.

•MAKING JUDGEMENTS
THE STUDENT WILL BE ABLE TO ASSESS THE ADEQUACY OF THE ENTITY’S ORGANIZATIONAL AND INFORMATION SYSTEM IN SUPPORTING MANAGERIAL DECISIONS.
•COMMUNICATION SKILLS
THE STUDENT WILL BE ABLE TO DISCUSS ABOUT MANAGERIAL ACCOUNTING TOPICS IN SCIENTIFIC AND BUSINESS CONTEXT BY EMPLOYING AN APPROPRIATE TECHNICAL TERMINOLOGY.
•LEARNING SKILLS:
THE STUDENT WILL BE ABLE TO LEARN THE TOOLS AND TECHNIQUES OF STRATEGIC GOVERNANCE THAT REQUIRE KNOWLEDGE AND USE OF CONCEPTS AND METHODS OF MANAGEMENT CONTROL AS WELL AS OF THE MAIN TOOLS OF MANAGERIAL ACCOUNTING..

	Prerequisites
	BASIC KNOWLEDGE OF MANAGERIAL AND FINANCIAL ACCOUNTING AS WELL AS OF THE MAIN PRINCIPLES OF BUSINESS ORGANIZATION.

	Contents
	THE STRATEGIC AND OPERATIONAL PLANNING (4 HOURS). •THE MANAGEMENT CONTROL SYSTEM (6 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). •STRATEGIC COST GOVERNANCE: COST MANAGEMENT TOOLS (4 HOURS). •THE BUDGET: OPERATING BUDGET; ECONOMIC AND FINANCIAL BUDGET; MASTER BUDGET AND INNOVATIVE APPROACHES (14 HOURS); •THE VARIANCE ANALYSIS (4 HOURS). •ECONOMIC PERFORMANCE AND RESPONSIBILITY CENTRES (PARAMETRIC AND DISCRETIONARY COST CENTRES) (4 HOURS). •THE REPORTING SYSTEM (2 HOURS). •THE BALANCED SCORECARD (2 HOURS). •THE SYSTEM OF INCENTIVES AND GRANTS TO EMPLOYEES (2 HOURS). •THE BUSINESS PLAN (4 HOURS).

Contents

THE STRATEGIC AND OPERATIONAL PLANNING (4 HOURS).
•THE MANAGEMENT CONTROL SYSTEM (6 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).
•STRATEGIC COST GOVERNANCE: COST MANAGEMENT TOOLS (4 HOURS).
•THE BUDGET: OPERATING BUDGET; ECONOMIC AND FINANCIAL BUDGET; MASTER BUDGET AND INNOVATIVE APPROACHES (14 HOURS);
•THE VARIANCE ANALYSIS (4 HOURS).
•ECONOMIC PERFORMANCE AND RESPONSIBILITY CENTRES (PARAMETRIC AND DISCRETIONARY COST CENTRES) (4 HOURS).
•THE REPORTING SYSTEM (2 HOURS).
•THE BALANCED SCORECARD (2 HOURS).
•THE SYSTEM OF INCENTIVES AND GRANTS TO EMPLOYEES (2 HOURS).
•THE BUSINESS PLAN (4 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.

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: POTITO L. (2019). PIANIFICAZIONE E CONTROLLO DI GESTIONE. PRINCIPI E STRUMENTI. AA.VV. GIAPPICHELLI EDITORE (2019). ADDITIONAL BOOKS (OPTIONAL): GARRISON-NOREEN-BREWER-AGLIATI-CINQUINI, PROGRAMMAZIONE E CONTROLLO. MANAGERIAL ACCOUNTING PER LE DECISIONI AZIENDAL, MCGRAW-HILL, U.E. OR L. BRUSA, SISTEMI MANAGERIALI DI PROGRAMMAZIONE E CONTROLLO, GIUFFRÈ, U.E.