2018/2019

2020/2021

DM270

SECS-P/07 (BUSINESS ADMINISTRATION)

DEPARTMENT OF ECONOMICS AND MANAGEMENT

BUSINESS MANAGEMENT

PERCORSO COMUNE

3°

2nd semester (22/02/2021 - 22/05/2021)

6

44 lesson hours

Italian

WRITTEN AND ORAL TEST

MOISELLO ANNA MARIA (titolare) - 9 ECTS

Basic knowledge of a firm's operational logic. Basic knowledge of the main performance control levers.
Basic knowledge accounting records logic, principles and models.

Introduction to the principles and fundamentals of cost accounting and budgeting

The nature and role of management accounting.
Product costing: definitional aspects and calculation procedures
The cost calculation: job costing, process costing and batch costing. Costing for decision making.
Algorithms for operational risk measurement.
The control of the business system. The environment of the directional control. The centers of responsibility.
Planning and budgeting. The functions of the budget and the conflicts between functions.
The operating budgets and the financial budgets.
The consolidation of the budget and the construction of the budget for the year.
Reports and analysis of variances between budget and reports.

frontal lessons

Arcari, Programmazione e Controllo, McGraw Hill Education, 2°ed, 2014

Written and oral examination