70111 - Management Accounting

Learning outcomes

This course provides students with the main techniques of cost computation for decision-making. At the end of the course students are able to identify the different types of costs and use several cost accounting methods for supporting managerial decisions.

Course contents

The course aims to provide students with knowledge and skills related to management control tools, understood as the system that guides behaviors toward the pursuit of company objectives using accounting techniques and formal performance evaluation processes.

At the end of the course, the student will have developed the ability to design and manage a system for collecting and analyzing economic and financial information useful for corporate governance. Secondly, through the use of methodologies acquired during the course, the student will have the ability to analyze problems and identify the necessary information for their resolution. Finally, the student will be able to master the technical-economic vocabulary specific to the control function within a company.

The course is divided into two modules, each module has a reference teacher

Module I: Prof. Magali Fia
Module II: Prof. Selena Aureli

The final grade is unique and will be recorded on Almaesami (it will be the average of the marks obtained in module I and module II)
Possibility to separate the exam of the first module from that of the second module only by taking the first partial (mid-term) exam in October 2023 and then the second partial exam in February 2024. All other exam sessions include a single test.

Readings/Bibliography

Horngren, C.T., Sundem, G.L., D. Burgstahler, J. Schatzberg, M. Introduction to Management Accounting, 2023 (17° edition).

Slides, cases, articles, reports indicated on the course website are to be considered an integral part of the program

Teaching methods

The course program is deepened through mixed method:

Lectures with examples and cases;
A classroom exercise;
Company testimonials;
A guest lecture.

The slides will be uploaded after each lesson and are for the exclusive use of students.

Assessment methods

Written Exam

Scored on a scale of thirty.

The written examination aims to assess theoretical knowledge and the ability for critical analysis of the topics covered during the lectures (cf. ILO - Intended Learning Outcomes). The exam will consist of multiple-choice questions, open-ended questions, and exercises. The entire syllabus will be subject to examination.

Teaching tools

PPT slides

Videos

Pdf files

Office hours

See the website of Selena Aureli

See the website of Magalì Fia