- Docente: Epameinondas Katsikas
- Credits: 3
- SSD: SECS-P/07
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
Learning outcomes
This laboratory aims at having participants understand the use of financial budgets, strategic costing, the impact that activity based costing, marginal costing and full costing have on profit.
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
Materials prepared by the instructor
Teaching methods
Slides 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
Teaching tools
Slides and cases
Office hours
See the website of Epameinondas Katsikas
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.