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Advanced Managerial Accounting
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Advanced Managerial Accounting
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Anno accademico 2013/2014
- Codice dell'attività didattica
- ECO0329
- Docente
- Prof. Luca Maria Manzi (Titolare del corso)
- Anno
- 1° anno
- Tipologia
- Di base
- Crediti/Valenza
- 6
- SSD dell'attività didattica
- SECS-P/07 - economia aziendale
- Modalità di erogazione
- Tradizionale
- Lingua di insegnamento
- Inglese
- Modalità di frequenza
- Facoltativa
- Tipologia d'esame
- Scritto
- Modalità d'esame
- Written test
- Prerequisiti
- Students should have a sound knowledge of business accounting, financial accounting and managerial accounting.
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Sommario insegnamento
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Obiettivi formativi
The course allows students to deeply understand the methods used by companies to determine product costs, starting with traditional systems, like job costing and process costing systems, and ending with a more developed system, that is Activity-Based Costing (ABC).
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Risultati dell'apprendimento attesi
The course aims at developing students’ own learning abilities in order to face business problems, from a quantitative point of view, in a rigorous way, with a constructive criticism.
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Modalità di verifica dell'apprendimento
The course is based on active learning, so students will be involved in training activities, which need a personal involvement and a critical attitude to face complex situations. Thanks to these activities the lecturer is able to follow students in their own learning. At the end of the course a final written test check their knowledge.
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Attività di supporto
Students shall be encouraged to work togheter and shall be involved in drawing up presentations on particular topics they have to study during the course.
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Contenuti
The course deeply analyzes managerial and cost accounting topics presented within first level courses, specifically Business Administration, Financial Accounting and Managerial Accounting.
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Programma
The topics the course deals with are the following:
- Cost assignment: cost tracing and cost allocation;
- Overhead costs allocation with traditional cost accounting systems: a deep analysis of Job costing and Process costing;
- Overhead costs allocation with an innovative cost accounting system: a deep analysis of Activity-Based Costing (ABC).
Testi consigliati e bibliografia
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Business cases and slides will be provided during the lessons and via website.
A test is due to be published in September 2013.
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Note
Il Corso di Studio in senso proprio è quello visualizzato allatto dellaccesso su Campusnet. Nella videata dellinsegnamento, è indicato impropriamente come Corso di Studio il/i percorso/i del Corso di Laurea in cui linsegnamento stesso è inserito.- Oggetto:
