Offerta Didattica

 

CONSULENZA E GESTIONE DI IMPRESA

MANAGEMENT CONTROL

Classe di corso: LM-77 - Scienze economico-aziendali
AA: 2019/2020
Sedi: MESSINA
SSDTAFtipologiafrequenzamoduli
SECS-P/07CaratterizzanteLiberaLiberaNo
CFUCFU LEZCFU LABCFU ESEOREORE LEZORE LABORE ESE
86025636020
Legenda
CFU: n. crediti dell’insegnamento
CFU LEZ: n. cfu di lezione in aula
CFU LAB: n. cfu di laboratorio
CFU ESE: n. cfu di esercitazione
FREQUENZA:Libera/Obbligatoria
MODULI:SI - L'insegnamento prevede la suddivisione in moduli, NO - non sono previsti moduli
ORE: n. ore programmate
ORE LEZ: n. ore programmate di lezione in aula
ORE LAB: n. ore programmate di laboratorio
ORE ESE: n. ore programmate di esercitazione
SSD:sigla del settore scientifico disciplinare dell’insegnamento
TAF:sigla della tipologia di attività formativa
TIPOLOGIA:LEZ - lezioni frontali, ESE - esercitazioni, LAB - laboratorio

Obiettivi Formativi

This course introduces managerial control emphasizing how managers use accounting data within their organizations for planning, control, and making decisions. The course is structured to provide a foundation of cost terms, systems design, cost behavior, procedural techniques for planning and control, performance measurements, and the use of data for making operational decisions.

Learning Goals

This course introduces managerial control emphasizing how managers use accounting data within their organizations for planning, control, and making decisions. The course is structured to provide a foundation of cost terms, systems design, cost behavior, procedural techniques for planning and control, performance measurements, and the use of data for making operational decisions.

Metodi didattici

Lectures, Cases and excerises.

Teaching Methods

Lectures, Cases and excerises.

Prerequisiti

students should have the basics of business adiministration and accounting

Prerequisites

students should have the basics of business adiministration and accounting

Verifiche dell'apprendimento

Written exams

Assessment

Written exams

Programma del Corso

Managerial Accounting and the Business Environment. Cost Terms, Concepts and Classifications; Systems Design: Job-Order Costing and Process Costing; Variable Costing and segment reporting: Tools for Management; Activity-Based Costing; Profit Planning; Standard Costs and Variances; Differential Analysis: The Key to decision making.

Course Syllabus

Managerial Accounting and the Business Environment. Cost Terms, Concepts and Classifications; Systems Design: Job-Order Costing and Process Costing; Variable Costing and segment reporting: Tools for Management; Activity-Based Costing; Profit Planning; Standard Costs and Variances; Differential Analysis: The Key to decision making.

Testi di riferimento: Managerial Accounting, 16 th edition, by Garrison, Noreen, Brewer, published by McGraw-Hill/Irwin.

Elenco delle unità didattiche costituenti l'insegnamento

Docente: GUSTAVO BARRESI

Orario di Ricevimento - GUSTAVO BARRESI

GiornoOra inizioOra fineLuogo
Venerdì 09:30 10:30Dip. Economia II piano - stanza 47
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