- Docente: Rebecca Levy Orelli
- Credits: 3
- SSD: SECS-P/07
- Language: English
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
Learning outcomes
The course emphasizes the basic theme of “different costs for
different purposes,” and reaches beyond cost accounting procedures
to consider concepts, analyses, and management.
Course contents
Introduction to management accounting
Relevant costs and benefits for decision making
Cost–volume–profit analysis
Full costing
Costing and cost management in a competitive environment
Budgeting
Accounting for control
Making capital investment decisions
Performance evaluation and pricing in a competitive environment
Measuring divisional performance
Managing working capital
Readings/Bibliography
Atrill, P., McLaney E., 2015, Management Accounting for Decision Makers, 8/ed, Pearson
Further readings
Merchant, K. and W. Van der Stede, 2012, Management Control Systems: Performance Measurement, Evaluation and Incentives, Prentice Hall, 3dr edition
Teaching methods
Slide and cases
Assessment methods
Grading will be based on a combination of written exam and
execrises by team. The grading percentages are as
follows:
- Written exam
- Team exercize
Office hours
See the website of Rebecca Levy Orelli