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Home Nicola Giuseppe Castellano Didattica 2015/2016 Financial analysis and accounting + budgeting and cost accounting

Financial analysis and accounting + budgeting and cost accounting - Budgeting and cost accounting

  • A.A. 2015/2016
  • CFU 6
  • Ore 40
  • Classe di laurea LM-77
Nicola Giuseppe Castellano / Professore di ruolo - II fascia / Economia aziendale (SECS-P/07)
Dipartimento di Economia e Diritto
Prerequisiti

Basic notions about management and financial accounting are necessary.

Obiettivi del corso

The course objectives are twofold.
The course aims to describe in deep the budgeting processes, emphasizing the organizational implications.
Furthermore the traditional cost accounting methodologies are developed, as well as their adoption in support of decision making.

Programma del corso

- The budget within the management control process
- The goal congruence of budgets
- The budgeting framework
- The operating budgets
- The cash flow budget
- The Master Budget

- Introduction to cost accounting
- Fixed and variable costs
- Direct and indirect costs
- Activity based costing
- How to measure costs in support of decision making

Testi (A)dottati, (C)onsigliati
  • 1.  (A) Garrison R.H., Noreen E.W., Brewer P.C. Managerial Accounting McGraw Hill, New York, 2011 » Pagine/Capitoli: 1, 2, 3, 5, 6, 8, 9, 10
Metodi didattici
  • Lectures, Exercises, Group-Works.
Modalità di valutazione
  • Individual test
Lingue, oltre all'italiano, che possono essere utilizzate per l'attività didattica

English

Lingue, oltre all'italiano, che si intende utilizzare per la valutazione

English