The course introduces the student to the understanding of the role and functions of management accounting as component of the system for planning and management control (Anthony's model) and for strategic and organizational control. In particular, attention is focused on the budget (characteristic, functions, process and content) and management reporting.

1.The function of Planning and Control;

1.1 Management, managerial systems, managerial functions;

1.2 The Anthony's model: strategic planning, management control, operational control. Strategic control and organizational control;

1.3 The systemic approach of the management control by Italian business theory;

2. The function of Accounting, its evolution and relationships with other management functions;

2.1 The controllership in the modern organizational structure;

2.2 The duties of the administrative staff regarding the contents of directional function;

2.3 The internal organization of the administrative staff and relations with the financial area;

3. The management accounting and its instruments. The annual Budget;

3.1 Some aspects of  organizational structure of control;

3.2 The process of budgeting: subject, purposes, functions, process development and use of budget;

3.3 Some elements on analysis of deviations and management reporting;

3.4 The new models and approaches to technical and financial support of process control.

Economia Aziendale e Ragioneria

 After completing the course, students will learn what are the main tools of management accounting from the point of view of their application in different business contexts. Students will also acquire the ability to understand the content of the system of planning and control, in particular the system of strategic planning, and the conditions of their evolution in relation to changes in the external environment to the company; and to know how it's possible to design an effective system of budgeting and reporting.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

 Solving exercises and case studies; seminars   

Teaching

Lectures; solving exercises and case studies; seminars. 

Course books

M. Ciambotti, Strategic management system. Theory, models and planning systems, Giappichelli, Turin, 2005 (chapters 1 and 2);-

M. Ciambotti, The influence of cultural factors on the managerial control, Lint, Trieste, 2001 (chapter five);-

F. Berti, The system of budgets, Cedam, Padua, 1995.
 

Assessment

Oral examination. Should a verification of learning intermediate for attending.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Teaching

The same for attending students

Course books

The same for attending students

Assessment

The same for attending students.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.