- Docente: Federica Bandini
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Franco Visani (Modulo 1) Federica Bandini (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)
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 Francesca Visani)
- 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
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 lectures and participative 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 Franco Visani
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.