italian version

Aims :

The aim of the course is to make the students familiar with the basic instruments of management control. Students will be able to understand and classify business, economic and accounting information, and to control and assess firm performance.

Topics :

Cost behaviour
Contribution margin and break-even analysis
Full costing
Activity based costing
Standard costs and variable costing system
Variance analysis
Make or buy decisions
Investment decision making

Textbooks :

R. N. Anthony, D. F. Hawkins, D. M. Macrì, K. A. Merchant “Analisi dei costi”. Mc Graw-Hill, Milano, 2005
M. Falasco, F. Baldoni “La pianificazione degli investimenti produttivi: valutazione e analisi applicative nei progetti di investimento”. Pitagora Ed. Bologna, 2001.

Exam :

The exam consists in two part: a written one and an oral one.

Tutorial Session :

Monday, 5,30-6,30 p.m.