None

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.

_fundamentals of planning and control

_planning and control: a strategic perspective

_economic-financial, environmental and social dimensions

_organisational role of planning and control systems

_context analysis 

_financial statement analysis

_cost analysis

_planning and budgeting

_variance analysis

_reporting and improvement of performances

Textbook:

(A) Tracy Jones, Helen Atkinson, Angela Lorenz with Peter Harris, Strategic Managerial Accounting: Hospitality, Tourism & EventsApplications (6th edn), Goodfellow Publishers Limited, Woodeaton, Oxford, 2012- pp. 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.

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