ADVANCED INTERNATIONAL ACCOUNTING

Academic year
2018/2019 Syllabus of previous years
Official course title
ADVANCED INTERNATIONAL ACCOUNTING
Course code
EM1073 (AF:281749 AR:158854)
Modality
On campus classes
ECTS credits
6
Degree level
Master's Degree Programme (DM270)
Educational sector code
SECS-P/07
Period
2nd Term
Course year
1
Where
TREVISO
Moodle
Go to Moodle page
The course aims to provide students with the tools for the understanding, analysis and application of managerial methodologies to develop entrepreneurial and strategic skills, also according an international perspective.
The lessons shall guide the students to learn and use the main tools of management accounting
Usage of the management accounting tools in real cases
Curricular requirements as from the Teaching Rules of the Master's Degree Program in Global Development and Entrepreneurship (GDE) (EM12). Specifically, for the purposes of this class, curricular requirements or adequate personal preparation are required within the following scientific-disciplinary sectors:
SECS-P/07 Economia aziendale

SECS-P/08 Economia e gestione delle imprese
SECS-P/10 Organizzazione aziendale.
See the reference book (chapter from 1 to 13 included)

General principles and terms
Cost volume profit analysis
Measuring relevant cost and revenues for decision-making
Pricing decision and profitability analysis
Capital investment decision
Cost assignement
Activity based costing just principles
Budgeting process
Management control systems
Standard costing and variance analysis
Divisional financial performance measures
Transfer pricing in divisionalized companies
Colin Drury, Management Accounting for Business, Cengage Learning, fifth or sixth edition
Case studies and practical exercises during the lesson
Frontal lesson
Case studies
English
No recording devices are allowed during
written

This subject deals with topics related to the macro-area "Human capital, health, education" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development

Definitive programme.
Last update of the programme: 27/10/2018