Academic Year 2018/2019
- Docente: Sabrina Gigli
- Credits: 9
- SSD: SECS-P/07
- Language: Italian
- Moduli: Sabrina Gigli (Modulo 1) Carlotta Del Sordo (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Business Administration (cod. 0897)
Learning outcomes
At the end of the course the student is able to know and apply the international accounting standards (IAS / IFRS) for the preparation of the financial statements and the consolidated financial statements and to address the issues of activity based management, lean accounting and methods. innovative costing.
Course contents
Management control and performance evaluation
- Born and evolution of management control in Italian theory
- Management and management accounting: a field of action
- Management accounting in a standard perspective
- Management accounting for short-term decisions
- Investment choices and capital budgeting
- Strategic planning and budget: methodological aspects
- The accrual control and budget: organization aspects
- Reporting and performance measurement
Cost management
1. Dynamic scenarios, innovative companies and cost management tools
2. Cost objects and configurations for cost management
3. Costing systems
4. Costs and strategic value management
5. The activities and the cost-value relationship
6. Process analysis
7. Target costing
Readings/Bibliography
IAS-IFRS
Programmazione e controllo - A.M. Arcari - McGrwHill
Cost management
The list of readings will be provided in class
Teaching methods
Lectures and exercises
Assessment methods
Teaching tools
Exercises and business cases
Office hours
See the website of Sabrina Gigli
See the website of Carlotta Del Sordo