PROGRAMMING AND CONTROL

Degree course: 
Corso di First cycle degree in ECONOMICS AND MANAGEMENT
Academyc year when starting the degree: 
2015/2016
Year: 
3
Academyc year when helding the course: 
2017/2018
Course type: 
Basic compulsory subjects
Credits: 
6
Period: 
First Semester
Standard lectures hours: 
48
Detail of lecture’s hours: 
Lesson (40 hours), Exercise (8 hours)
Requirements: 

Accounting and financial reporting

Final Examination: 
Orale

Attending students have two possibilities: a midterm test and a final test or a unique test at the end of course and this is only in the first exam session. It’s a written exam and includes i exercises (65% of the overall assessment), and theory (open questions, 35% of the overall assessment).
Even for not attending students the exam is written and includes exercises and theory.
In order to pass the exam students have to consider all the material that will be shown analytically in the briefings for students . The briefings will be available at the beginning of the course. Oral supplements are not possible.
The teaching language is Italian

Assessment: 
Voto Finale

The course Planning and control is offered to students with the aim to broaden the knowledge of financial accounting and to introduce the logic of management control.
The primary educational objective is to facilitate, through theoretical lessons, incident discussions and practical exercises, learning methodologies and logic design and the functioning of systems to measure costs and managerial control.

The program is ideally divided into two parts:
PART A-Cost accounting System
- Accounting methods and non-accounting for the calculation of production costs;
-Criteria for the classification of the different configurations of costs and product cost;
-Traditional methods of calculating the full cost of the product;
-Calculation of product costs in different types of processes
-Normalized cost vs. standard cost
-Determination of standard cost
-Variances analysis
PART B – Management control
-Operational decisions and investment decisions
-Variables cost accounting
-Segment analysis
-Operational decision-making
- Short term decision algorithms
- Capital Budgeting
-The budgeting: methodological, procedural and organizational aspects
-The financial reporting.

The text adopted for the examination in English is as follows:
“Introduction to managerial accounting”, di Brewer Peter C. Garrison, Ray H. Noreen Eric W. - McGraw-Hill Education - Europe - 10/2009.
The slides and any other teaching aids will be available to students on the site e-learning.

Lectures exercises and case discussions

Office hours
Teacher’s Personal page

Professors

OSSOLA PAOLA