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
Basic notions about management and financial accounting are necessary.
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.
- 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
- 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
- Lectures, Exercises, Group-Works.