Planning and control systems in tourism businesses
- A.A. 2025/2026
- CFU 9, 9(m)
- Ore 54, 54(m)
- Classe di laurea LM-49 R, LM-49(m)
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.
Further information / additional materials
All online materials that will be specified on the teacher webpage during the course will have to be considered part of the teaching program.
The course is held entirely in English.
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_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).
The course is held entirely in English.
English