Planning and control systems in tourism businesses
- A.A. 2019/2020
- CFU 9
- Ore 54
- Classe di laurea LM-49
The course will examine: the logic, objectives, tools and organisation of planning and control systems; the evaluation processes and the criteria underlying the decision; the concepts and practices of management accounting.
Students will learn how to prepare budgets and reports to support the management functions of planning, controlling, coordinating and evaluating. Special attention will be given to the profiles of planning and control systems in tourism businesses.
_the fundamentals of planning and control systems
_strategic planning and control
_management planning and control
_organisational role of planning and control systems
_financial statement analysis
_cost analysis in decision making
_budgeting for planning, motivation and control
_budget preparation and use
_reporting and improvement of performances
- 1. (A) Tracy Jones, Helen Atkinson, Angela Lorenz with Peter Harris Strategic Managerial Accounting: Hospitality, Tourism & Events Applications (6th edn) Goodfellow Publishers Limited, Woodeaton, Oxford, 2012 » Pagine/Capitoli: Pages 1-310
All online materials that will be specified on the teacher webpage during the course will have to be considered part of the teaching program.
_Class discussions conducted by the teacher