Corso Vittorio Emanuele II, 39 - Roma 0669207671

Economia e gestione delle imprese (Anno Accademico 2019/2020) - Business management

Management accounting


CFU: 9
Lingua contenuti:Inglese
Descrizione dell'insegnamento
The course of Management Accounting aims to provide students the basic instruments to understand business management. In details, the course is based on the following topics: Managerial Accounting and Costs classification, Cost-Volume-Profit Relationship, Activity Based Costing, Budeting, Flexible Budgets and performance analysis, Standard Costs, Different Analysis, Capital Budgeting Decisions, Pricing products and services, Profitability analysis

Prerequisiti
None
Contenuti
The course is composed by the following topics:
  1. Introduction to management accounting
  2. Cost classification
  3. Accounting for material, labour and overheads
  4. Absorption and marginal cost
  5. Statistics for accounting
  6. Budgeting and budgetary process
  7. Job, bath and service costing
  8. Process costing
  9. Joint products and alternativa cost principles
  10. Capital expenditure and costing
  11. Standard Costing
  12. Performance measurement

Testi
Horngren C.T., Sundem G.L., Schatzberg J.O., Burgstahler D., Introduction to Management Accounting, 16th Global Edition, Pearson, Part. 2: Accounting for Planning and Control; Part 3: Capital Budgeting; Part 4: Product Costing.

Docente/Tutor Responsabile insegnamento
Ines Maraghni
Elenco delle lezioni
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
    •  Lezione n. 12: Budgeting  Vai alla lezione
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar
Ajay Kumar Takiar