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Le persone
N90307 Management Control System
Scuola di Ingegneria Industriale
Scheda Insegnamento
Anno Accademico 2013/14 Secondo Semestre
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Obiettivi di apprendimento attesi
The course has the basic goal of providing the knowledge and the tools of business management for budgeting process and control. Master budget, variance analysis, Actvivity based Budgeting, Performance Measurement, Responsibility acconting are the basic topics of the course.
The course is open to Erasmus students as well as to Italian students, these ones with limitations according to the number of Erasmus students.
Risultati di apprendimento attesi
Students will be able to elaborate Master budget documents, to evaluate performance by means of variance analysis, to report results by using different models of statements (full costing and variable costing).
Contenuti dell’insegnamento
The course is divided in three parts:
- Planning and budgeting according both to traditional functional approach and activity based approach
- Control and variance analysis
- Reporting and responsibility accounting
Metodologia Didattica
The course is balanced between tradional class lessons and home assignments.
Moreover, group and individual works as well as class presentations are required.
Modalità con cui viene accertata l’effettiva acquisizione dei risultati di apprendimento.
The final grade of the course is the result of:
- class presentations and interaction (20%)
- assignments (3-4 exercises) (30%)
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written exam (50%):
- 1 or 2 exercises
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