- Docente: Maria-Gabriella Baldarelli
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Maria-Gabriella Baldarelli (Modulo 1) Davide Pigiani (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Rimini
- Corso: First cycle degree programme (L) in Economics of Tourism (cod. 8847)
Learning outcomes
The student deepens the skills related to the company information system, with particular regard to companies operating in the tourist-hospitality sector. Interprets the financial statements by analyzing them, designs and applies the main tools for the control and programming of corporate management.
Course contents
The course divides into two modules:
MODULE (30 h.)
MODULE II (30 h.)
I MODULE program
1-Introduction to programming and management control. The information system for management control
2-The financial statements in management control: concept and functions. The analysis by index of the financial statements: theory and practice
3-Management accounting: content and functions. The different types of management accounting information and their use.
4-Advantages and disadvantages of management accounting and training
5- The classification of costs according to their behavior. Cost-volume diagrams: theory and exercise 6- Environmental costs: theory and calculation
7- Analysis of the break-even point: theory and practice. The contribution margin: theory and practice.
8-The environmental contribution margin
9- The budget of hotel businesses: theory and practice
MODULE II (30 h.)
1Full costing, use of the full cost calculation
2. Accounting by cost centers: cost centers and responsibility centers, basis of allocation of indirect costs
3. Job order costing and process costing
4. Calculation of full cost in tourism sector
5. Activity-based costing
6. Standard costs, flexible budget, variable cost systems, quality costs
7. Analysis of production cost variances: variances in direct materials, labor and general production costs; variances of volumes and prices
Readings/Bibliography
Anthony et al. (2016/2021) "Control systems - Economic analysis for business decisions" by Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchan, McGraw Hill, January 2016/2021 edition (14° ed/15° ed)
Handouts for the exclusive use of students (online) and online teaching material.
Seminar material
Teaching methods
Lectures, seminar and working groups
Assessment methods
The exam of module I will take place in precence. It is a written exam. The text of the first module exam consists of: 2/3 open-ended questions and 1/2 problems to be solved (1h). Students will download the text from the website and follow the guidelines:
1) download the task, you need to connect to the site: https://eol.unibo.it/.
2) It is advisable NOT TO CLOSE THE WINDOW IN WHICH THE ACTIVITY WAS DOWNLOADED, because DELIVERY can take place both ONLINE and with pdf files.
3) It is advisable to carry out the activity directly online, saving periodically
4) Once the activity is finished, select the button and send it if possible in pdf and it will be uploaded.
5) IF IT IS NOT POSSIBLE TO DELIVER THE PDF, FOLLOW THE ONLINE DELIVERY PROCEDURE: COPYING THE ENTIRE TEXT WITH THE SOLUTION INSIDE THE WINDOW.
6) DELIVERY IN PDF: PRINT THE ACTIVITY IN PDF AND UPLOAD IT ON THE WEBSITE FOLLOWING THE INSTRUCTIONS:
• once the exam has been solved, save the file in PDF giving the file name: SURNAME.PDF
• click DELIVER EXAM at the bottom of the screen from which the exam text was downloaded
drag the PDF file into the "exam delivery" box with the ARROW (simpler method) or click on file piker (the first icon representing a sheet at the top left in the file delivery section) and select Upload FILE >>> Choose file
• Save changes (blue button below)
• Delivery of activities
• further delivery confirmation
Students must show a valid ID / passport. There can be no other people in the room and there must be no books, notebooks or notes on the desk.
Students must register for the exam through Almaesami. One day before the exam, students will receive the link to the classroom on Zoom / Teams.
The exam of the II module will take place in presence. It is a written exam. The text of the second module exam consists of: open-ended questions and problems to be solved (1h). Students will download the text from the website and follow the guidelines:
1) download the task, you need to connect to the site: https://eol.unibo.it/.
The exam is aimed at assessing the critical skills and abilities developed by students with regard to financial accounting in tourism. "The exam is aimed at assessing the critical skills and abilities developed by students with regards mainly to the tools for economic, financial and environmental decision ´The exam consists of the written test.
Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules of the School of Economics, Management and Statistics
The maximum score is 30 points, and the minimum required to pass the exam is 18/30. ´ ´
FINAL MARK: arithmetic mean of the final evaluation of the two modules (with normal rounding) (+ incentive points for the works in group)
There are incentives for group work during the lesson period
The exam consists of the written test.
Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules of the School of Economics and Management.
The maximum score is 30 points, and the minimum required to pass the exam is 18/30.
The evaluation process will consider:
<18 insufficient
• • 18-23 sufficient
• • 24-27 good
• • 28-30 excellent
• • 30 and excellent praise
There is an incentive evaluation of working groups during lectures timetable.
FINAL VOTE: arithmetic mean of the final evaluation of the two modules (with normal rounding) (+ incentive points for the first module)
Written test (1 h for the I mid term exam and 1h for the second mid term exam)
Teaching tools
Slides and teaching material
Links to further information
https://www.unibo.it/sitoweb/maria.baldarelli/didattica/programma/2020/364173
Office hours
See the website of Maria-Gabriella Baldarelli
See the website of Davide Pigiani
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.