- Docente: Epameinondas Katsikas
- Crediti formativi: 3
- SSD: SECS-P/07
- Lingua di insegnamento: Inglese
- Modalità didattica: Convenzionale - Lezioni in presenza
- Campus: Rimini
- Corso: Laurea Magistrale in Amministrazione e gestione d'impresa (cod. 8842)
Conoscenze e abilità da conseguire
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.
Contenuti
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
Testi/Bibliografia
Materials prepared by the instructor
Metodi didattici
Slides and cases
Modalità di verifica e valutazione dell'apprendimento
Grading will be based on a combination of written exam and execrises by team. The grading percentages are as follows:
- Written exam
- Team exercize
In case of non-attending students, grading will be based only on written exam.
Mark range:
- 18-19: knowledge of a very limited number of topics covered in the course and analytical skills that emerge only with the help of the teacher, expressed in an overall correct language;
- 20-24: knowledge of a limited number of topics covered in the course and ability to autonomous analysis only on purely executive matters, expression in correct language;
- 25-29: good knowledge of a large number of topics covered in the course, ability to make independent choices of critical analysis, mastery of specific terminology;
- 30-30 cum laude: excellent knowledge of the topics covered in the course, ability to make autonomous choices of critical analysis and connection, full mastery of specific terminology and ability to argue and self-reflection.
Strumenti a supporto della didattica
Slides and cases
Orario di ricevimento
Consulta il sito web di Epameinondas Katsikas
SDGs
L'insegnamento contribuisce al perseguimento degli Obiettivi di Sviluppo Sostenibile dell'Agenda 2030 dell'ONU.