79312 - Budgeting

Learning outcomes

The course introduces students to the study of issues relating to methods of budget preparation and use.

At the end of the course students will be able to use the main methodologies and techniques connected with the budgetary process.

Course contents

1. The information accounting system.

2. Business management and its phases.

3. Planning, budgeting and controlling.

4. Management control system.

5. The budgeting system: definition, features and functions.

6. The classification of responsibility centres.

7. The budgeting process.

8. Economic budget.

9. Cash budget.

10. Capital budget.

Readings/Bibliography

F. Amigoni - A. Caglio, Budget, Egea, Milano, 2017.

Teaching methods

Classroom-taught. Lectures and exercises.

Assessment methods

The test is written and consists of  two open questions (duration: 15 minutes and maximum points: 15,5 each).

Graduation grid of marks:

- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.

Teaching tools

Additional readings will be provided during classes at Virtuale platform.

Office hours

See the website of Marco Tieghi