- Docente: Selena Aureli
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Selena Aureli (Modulo 1) Gianluca Lavezzari (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Rimini
- Corso: First cycle degree programme (L) in Business Economics (cod. 8848)
Learning outcomes
The main objective of this course is to provide students the necessary accouting knoweldge to extrapolate relevant information and data for managerial decisions from the company's information system. Students will learn how to use financial and managerial accounting data to support entrepreneurs and managers.
Course contents
The course is divided in two modules.
The main topics refer to the following:
Managerial control, management accounting and cost measurement systems
Cost classifications and cost configurations
Measuring the full product cost
The system of cost centers
Activity based costing
Job order costing and Process costing
Standard costs
Methodologies in managerial accounting
Assessing operational risk conditions through cost-volume-results analysis, safety margin and operational leverage
Readings/Bibliography
Text book: A.M. Arcari (2019) Programmazione e controllo, McGraw Hill Education, III edizione; capitoli 1, 2, 3, 4, 5, 7, 8, 10
In addition, ppt slides prepared by the teacher
Teaching methods
Both first and second module lectures will be held online.
Please download the app: Microsoft Teams.
When possible managers and/or consultants will be invited to give lectures
Assessment methods
Since the course is organized in two modules with two different teachers, students will have to pass two short different written exams.
Due to the COVID-19 pandemic situation, the exams will take place online.
It is an online written exam made by multiple choice questions, open questions and exercises. No files can be uploaded. Students have to write their answers on the online form provided by the professor. The exams will last about 1 hour.
Students are required to use Microsoft Teams (better if you download the app) on a device with good internet connection. We are talking about a university exam, in which it is mandatory to use the webcam. Students will have to show a valid ID/passport. No other people are allowed to be present in the room and there must be no books, notebooks or notes on the desk.
The online exam form will be delivered through https://eol.unibo.it on the day/hour of the exam.
Students have to enrol to the exam through Almaesami (this is compulsory). One day before the exam students will receive the link for the room on Microsoft Teams.
Students might be organized in shifts on the same day, if their number exceed a certain threshold.
Teaching tools
Slides and exercices available at https://virtuale.unibo.it
There is a new web platform named VIRTUALE instead of the previous repository named IOL
Office hours
See the website of Selena Aureli
See the website of Gianluca Lavezzari