Contribution of the course to the overall degree programme goals
The course aims to provide students with the tools for the understanding, analysis and application of managerial methodologies to develope entrepreneurial and strategic skills, also according an international perspective.
Expected learning outcomes
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
Development of critical assessment skills and application of accounting methods
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.
1. Managerial Accounting Concepts and Principles
2. Job Order Costing and Analysis
3. Process Costing and Analysis
4. Activity-Based Costing and Analysis
5. Cost Behavior and Cost-Volume-Profit Analysis
6. Variable Costing and Analysis
7. Master Budgets and Performance Planning
8. Flexible Budgets and Standard Costs
9. Performance Measurement and Responsibility Accounting
10. Relevant Costing for Managerial Decisions
11. Capital Budgeting and Investment
Business plan development
Mandatory book: Advanced International Accounting. An Overview of Managerial Accounting, McGraw Hill 2020 – ISBN 9781307608601
Supplementary materials: slides and real cases presented by guests during the class.
Learning is assessed on the basis of a written exam related to the contents of the course. The written test consists of open questions, multiple choices and exercises in order to evaluate students' expository and reasoning skills.
Further, active participation during the discussion of real case studies by guests will be evaluated. The real cases will be also object of the final exam.
AN ORAL EXAMINATION WILL FOLLOW THE WRITTEN PART IN CASE OF ONLINE EXAMS DUE TO COVID-19 EMERGENCY.
The course is based on:
a) Frontal lessons (theoretical and practical);
b) Thematic in-depth case studies proposed to students through managers' interventions.
No recording devices are allowed during class
Type of exam
written and oral
2030 Agenda for Sustainable Development Goals
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
Last update of the programme: 07/11/2022
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