- Docente: Rebecca Levy Orelli
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
Learning outcomes
The course introduces the student to the management accounting tools for decision making. At the end of the course the student will be able to use some tools and techniques of management accounting in practice, such as cost analysis, budgeting, variance analisys and cost control. lastly, the student will be able to read and understand advanced business reports.
Course contents
Management control systems: goals and mechanisms
Relevant costs for decision making
Management control process: budgeting, variance analysis and corrective actions
Advanced reporting systems
Readings/Bibliography
Sistemi di controllo 14/ed - Analisi economiche per le decisioni aziendali di Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchan, McGraw Hill.
Teaching methods
Lectures and cases
Assessment methods
For the students attending lectures a presentation of a written essay (8/30) and written exam (22/30).
For the other student a written examination (30/30).
Teaching tools
Slides and additional material
Office hours
See the website of Rebecca Levy Orelli
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.