Accounting and Managerial Reporting (2009/2010)

Course not running

Course code
4S00412
Credits
5
Coordinator
Paolo Roffia
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Teaching is organised as follows:
Activity Credits Period Academic staff Timetable
1 - lezione 4 1st semester Paolo Roffia
2 - esercitazione 1 1st semester Carla Grigoli

Learning outcomes

The course, after an analysis of the managerial models, gives a general view of the management accounting system and of the reporting system.

Syllabus

1. The Management of the firm
1.1 The planning and controlling system
1.2 The firm and the economic view
1.3 Strategy and business policies
2. The Management accounting system
2.1 The evolution of ICS systems
2.2 The information process
2.3 The cost concept
2.4 The process of cost accounting
2.5 The traditional and the ABC cost accounting process
3. The report system
3.1 The general information report
3.2 The internal financial report
3.3 The management accounting report
3.4 The internal report for the budgeting process
3.5 The internal report for the budgeting process
3.6 The audit report
3.7 The strategic report

MATERIALS
1. G. Bruni, Contabilità per l’Alta direzione, 2^ edizione, Etas, Milano, 1999 (full).

[For students that do not attend all the course they must also study:
2. P. Roffia, Strumenti di pianificazione, controllo e reporting direzionale, 2^ Edizione,
Giappichelli, Torino, 2003, cap. 1 e cap. 3].

Assessment methods and criteria

Written examination. The student may ask for an additional oral examination.