87354 - PRINCIPI CONTABILI INTERNAZIONALI E GESTIONE DEI COSTI

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

  1. Born and evolution of management control in Italian theory
  2. Management and management accounting: a field of action
  3. Management accounting in a standard perspective
  4. Management accounting for short-term decisions
  5. Investment choices and capital budgeting
  6. Strategic planning and budget: methodological aspects
  7. The accrual control and budget: organization aspects
  8. 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

The leasing contract (IAS 17) Intangible assets (IAS 38) Write-downs of assets (IAS 36) Equity investments (IAS 27, IAS 28) and other financial assets (IAS 32, IAS 39) Shareholders' equity Financial liabilities (IAS 32, IAS 39), provisions and potential liabilities (IAS 37) Income taxes (IAS 12)
The leasing contract (IAS 17) Intangible assets (IAS 38) Write-downs of assets (IAS 36) Equity investments (IAS 27, IAS 28) and other financial assets (IAS 32, IAS 39) Shareholders' equity Financial liabilities (IAS 32, IAS 39), provisions and potential liabilities (IAS 37) Income taxes (IAS 12)
The leasing contract (IAS 17) Intangible assets (IAS 38) Write-downs of assets (IAS 36) Equity investments (IAS 27, IAS 28) and other financial assets (IAS 32, IAS 39) Shareholders' equity Financial liabilities (IAS 32, IAS 39), provisions and potential liabilities (IAS 37) Income taxes (IAS 12)

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


WriWritten exam at the end of the course and possible group work
Written exam at the end of the course and possible group work
Written exam at the end of the course and possible group work
Written exam at the end of the course and possible team work
Written exam at the end of the course and possible group work

Teaching tools

Exercises and business cases

Office hours

See the website of Sabrina Gigli

See the website of Carlotta Del Sordo