Compulsory prerequisites required (Propedeuticità) are published on the web site: https://lt-ea.unibg.it/it/node/122
The course aims to introduce the mechanisms and the tools of management control systems. By the end of the course the student will be able to gather knowledge and understanding of a range of costing and budgeting techniques and how to apply these techniques to problem-solving.
(first 6 ECTS)
What management control is, Cost classification for decision making, Job-Order Costing and unit product, Cost Flows and Reporting, Process Costing, Cost-Volume-Profits, Standard Costs and Variances, Variable Costing and segment reporting.
(last 3 ECTS - 87056-MOD2)
Cost and Responsibility centers, Make or Buy decisions, Master and Flexible Budgeting, Activity-based costing (overview)
The course is structured in 36 classes; each class includes theoretical explanations and / or exercises (supported by slides published in advance, the use of exercises, excel simulations, case studies).
The classes provide for the active participation of students, according to the approach known as "active-learning" (i.e. group work, case discussions, integrated exercises).
An e-learning platform is used, on which the materials used during the lectures and the exercises will be published.
Attendance is strongly recommended.
All students are expected to be in class, fully prepared, and to actively participate in class.
In case of provisions of the competent authority on containment and management of epidemiological emergency, the teaching may be subject to changes from what is declared in the syllabus in order to make the course and examinations in line with the regulations.
The test will consists of:
- Multiple choice questions relating to theoretical issues, short execises, small cases. The correctness of the answer(s) provided will be assessed with respect to the alternatives proposed.
- Exercises that assess the capability to apply in practice the knowledge acquired during the course. The correctness of the procedure, the partial results and the final result will be evaluated.
The course includes an intermediate test regarding the first 6 ECTS in November. The validity of the test is until the January-February session.
MOD2 (3 cfu) is delivered as part of an overall 9cfu course.
Compulsory prerequisites required (Propedeuticità) are published on the web site: https://lt-ea.unibg.it/it/node/122
The course aims to introduce the mechanisms and the tools of management control systems. By the end of the course the student will be able to gather knowledge and understanding of a range of costing and budgeting techniques and how to apply these techniques to problem-solving.
(first 6 ECTS)
What management control is, Cost classification for decision making, Job-Order Costing and unit product, Cost Flows and Reporting, Process Costing, Cost-Volume-Profits, Standard Costs and Variances, Variable Costing and segment reporting.
(last 3 ECTS - 87056-MOD2)
Cost and Responsibility centers, Make or Buy decisions, Master and Flexible Budgeting, Activity-based costing (overview)
The course is structured in 36 classes; each class includes theoretical explanations and / or exercises (supported by slides published in advance, the use of exercises, excel simulations, case studies).
The classes provide for the active participation of students, according to the approach known as "active-learning" (i.e. group work, case discussions, integrated exercises).
An e-learning platform is used, on which the materials used during the lectures and the exercises will be published.
Attendance is strongly recommended.
All students are expected to be in class, fully prepared, and to actively participate in class.
In case of provisions of the competent authority on containment and management of epidemiological emergency, the teaching may be subject to changes from what is declared in the syllabus in order to make the course and examinations in line with the regulations.
The test will consists of:
- Multiple choice questions relating to theoretical issues, short execises, small cases. The correctness of the answer(s) provided will be assessed with respect to the alternatives proposed.
- Exercises that assess the capability to apply in practice the knowledge acquired during the course. The correctness of the procedure, the partial results and the final result will be evaluated.
The course includes an intermediate test regarding the first 6 ECTS in November. The validity of the test is until the January-February session.
MOD2 (3 cfu) is delivered as part of an overall 9cfu course.