COST ANALYSIS AND PLANNING

COST ANALYSIS AND PLANNING

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Code
90548
ACADEMIC YEAR
2021/2022
CREDITS
9 credits during the 1st year of 8706 Accounting and Finance (LM-77) GENOVA
SCIENTIFIC DISCIPLINARY SECTOR
SECS-P/07
LANGUAGE
Italian
TEACHING LOCATION
GENOVA (Accounting and Finance)
semester
2° Semester
Teaching materials

OVERVIEW

This course is the advanced learning of managerial accounting systems. It aims to teach planning, controlling and reporting instruments for both operational activity in the short term and strategic planning in the long term. 

 

AIMS AND CONTENT

LEARNING OUTCOMES

This course aims to study the managerial accounting system, deals with both traditional instruments and innovative methods emerging during the latest years, such as Activity Based Costing. The course program is organized in three sections. Section One regards cost analysis, cost behavior and managerial decisions. Section Two addresses performance measurement through Critical Success Factors and Key Performance Indicators. Section Three studies the techniques for providing information for long range planning, such as Balanced Scorecard an Business Plan. The course includes several exercises, empirical applications and business case analysis.

Teaching methods

Theoretical lessons, exercises, case analysis, reading of business reports. 

SYLLABUS/CONTENT

Managerial accounting systems: origins and evolution 

Cost accounting and analysis

The Break-even point analysis 

Full costing and direct costing 

Budgeting 

Managerial reporting 

Long range strategic planning 

TEACHERS AND EXAM BOARD

Ricevimento: Tuesday 9:30

LESSONS

Teaching methods

Theoretical lessons, exercises, case analysis, reading of business reports. 

LESSONS START

II semester 

ORARI

L'orario di tutti gli insegnamenti è consultabile su EasyAcademy.

EXAMS

Exam description

Written exam