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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
_variance analysis
_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.

• _Lectures
  _Case studies
  _Problem solving
  _Class discussions conducted by the teacher
  _Role playing
  
  

• Oral exam
  
  Evaluation tools: open questions; problems.
  
  Evaluation grades:
  _maximum (the answers are perfect: correct and complete, effective and accurate, based on full command of language);
  _high (the answers are exhaustive but not perfect; they are correct and complete but the presentation and the language are not very effective and accurate);
  _medium (the answers are sufficient but not complete and there are some mistakes);
  _low/insufficient (the answers are unsatisfactory: seriously incomplete and with several significant mistakes).
  
  

English

English