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29412 - Business Performance Control

Academic Year 2019/2020

                
                        Docente:
                        Federica Bandini
                    
                        Credits:
                        8
                    
                        SSD:
                        SECS-P/07
                    
                        Language:
                        Italian
                    
                        Moduli:
                        
                            Federica Bandini
                            (Modulo 1)
                        
                            Carlotta Del Sordo
                            (Modulo 2)
                        
                        Teaching Mode:
                        
                                    Traditional lectures (Modulo 1)
                                
                                    Traditional lectures (Modulo 2)
                                
                            Campus:
                            Forli
                        
                            Corso:
                            First cycle degree programme (L) in
                            Economics and business (cod. 9202)

                            Teaching resources on Virtuale

Learning outcomes

The aim of the course is to provide students with the fundamentals of cost accounting and management control.

At the end of the course the student is able to: (a) measure the cost of the production factors used and of specific cost objects; (b) use cost information to support the process of drawing up the financial statements and to facilitate the decision-making process; (c) formulate company budgets and the analysis of the causes of deviations between actual results and planned objectives; (d) use economic-financial and cost performance measures to support the company's planning and control process.

Course contents

Part 1: Cost accounting (Professor Carlotta Del Sordo)

Cost concepts
Cost-volume-profit analysis
Full cost accounting
Activity based costing
Relevant cost for decision making

Part 2: Management Control System (Professor Federica Bandini)

Management control systems: goals and mechanisms
Management control process: budgeting, reporting, variance analysis and corrective actions
Financial planning and control
Mesuring
Budgeting
Reporting

Readings/Bibliography

Part 1

“Strumenti per l’analisi dei costi. Volume I Fondamenti di Cost Accounting”. Autore Lino Cinquini. Editore Giappichelli.

https://www.giappichelli.it/strumenti-per-l-analisi-dei-costi
Parte 2
Emilia Gazzoni Programmazione e controllo nel non profit - Aziende sanitarie, associazioni, fondazioni, cooperative sociali, 2004, Carocci Faber

Teaching methods

Frontal and partecipative lectures with exercises.

Assessment methods

Written examination

For the second part: one theorical question, and one exercise

Office hours

See the website of Federica Bandini

See the website of Carlotta Del Sordo