- Docente: Selena Aureli
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: First cycle degree programme (L) in Business Economics (cod. 8848)
Learning outcomes
The objective of the course is to learn cost accounting techniques and the managerial accounting tools that support managers' decision making and more generally help to control companies.
Course contents
Cost accounting and management accounting
The classification of costs in analytical accounting
Product cost and cost center accounting
Activity based costing
Process costing and job order costing
Cost-volume-profit analysis
Financial statements and accounts reclassification to support managerial decision making
Readings/Bibliography
Book: A.M. Arcari (2019) Programmazione e controllo, McGraw Hill Education, III edizione; capitoli 1, 2, 3, 4, 6, 7
Slides prepared by the teacher and uploaded on:
iol.unibo.it
Teaching methods
Teacher's lessons supported by power point slides. Classroom exercises with the use of the calculator. Organization of seminars with testimonials / managers from the corporate world
Assessment methods
Written exam.
Teaching tools
PPT slides and exercices that can be donwloaded from https://iol.unibo.it
Office hours
See the website of Selena Aureli