Offerta Didattica
CONSULENZA E GESTIONE DI IMPRESA
MANAGEMENT CONTROL
Classe di corso: LM-77 - Scienze economico-aziendali
AA: 2019/2020
Sedi: MESSINA
| SSD | TAF | tipologia | frequenza | moduli |
|---|---|---|---|---|
| SECS-P/07 | Caratterizzante | Libera | Libera | No |
| CFU | CFU LEZ | CFU LAB | CFU ESE | ORE | ORE LEZ | ORE LAB | ORE ESE |
|---|---|---|---|---|---|---|---|
| 8 | 6 | 0 | 2 | 56 | 36 | 0 | 20 |
LegendaCFU: 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 accountingPrerequisites
students should have the basics of business adiministration and accountingVerifiche dell'apprendimento
Written examsAssessment
Written examsProgramma 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.
Esami: Elenco degli appelli
Elenco delle unità didattiche costituenti l'insegnamento
Docente: GUSTAVO BARRESI
Orario di Ricevimento - GUSTAVO BARRESI
| Giorno | Ora inizio | Ora fine | Luogo |
|---|---|---|---|
| Venerdì | 09:30 | 10:30 | Dip. Economia II piano - stanza 47 |
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