- 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)
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from Nov 08, 2023 to Dec 14, 2023
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
Planning and control systems
Budgeting
Management control
Sustainability
Readings/Bibliography
Pianificazione e controllo di gestione. Principi e strumenti, a cura di Lucio Potito, Giappichelli, 2019 (selected chapters).
Other material prepared by the instructor and available on Virtuale.
Teaching methods
Lectures and cases
Assessment methods
For the students attending lectures a written essay,, oral discussion of a case and a written exam.
The assessment of the preparation will be based on the following levels
- Preparation on a very limited number of topics → 18-19;
- Preparation on a limited number of topics → 20-24;
- Preparation on a large number of topics → 25-29;
- Basically exhaustive preparation → 30-30L
The exam will be carried out on EOL. All students must access the EOL platform with personal credentials to take the written test. All students are guaranteed to be able to carry out both tests in presence.
Teaching tools
Slides and additional material is available on virtuale.
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.