•GUIDA ECONOMIA 07-08 - Università degli studi di Udine

prospectus udine
217
MANAGERIAL ACCOUNTING
Prof. Franco Cescon
Aims
The aim of the course is to introduce students
to the role of managerial accounting
in decision making and control within
the firm. The course provides an
advanced overview into the technical
aspects of modern managerial accounting
systems, but also highlights the relevance
of organisational and economic
perspectives for appreciating the present
functioning and design of management
control and management accounting systems.
Contents
The role of management accounting in
organization control and decision making.
The relationship between organisational
design and management accounting
systems. Traditional and current
issues in costing, budgeting, financial
planning and control.
Lecture topics will include:
- Fundamental Concepts of Managerial
Control.
- Organizational Control.
- Planning and Control.
- Financial Analysis, Budgets and Budgeting.
- Accounting for Decisions.
- Cost Allocations.
- Standard Costs and Variance Analysis.
- Non-traditional Accounting Systems
and Reporting.
Pre-requisites
Business Economics and Financial
Accounting 1.
Bibliography
The main reading for the course is contained
in:
- G. BRUNETTI, Il controllo di gestione in condizioni
ambientali perturbate, F. Angeli,
Milano, 1999.
- F. CESCON, Analisi finanziaria per il controllo
di gestione, Isedi, Novara, 2006.
A detailed reading list on financial analysis,
budgets, budgeting and accounting
for decision making and control will be
available at the beginning of the course.
Supplementary Reading List
- ATKINSON, BANKER, KAPLAN, YOUNG,
Management Accounting, Prentice-Hall,
Inc., New Jersey, 1997; Italian translation
Management Accounting, Isedi, Prentice-
Hall International, Milano, 1998.
- BROMWICH, BHIMANI, Management
Accounting: Pathways to Progress, CIMA,
London, 1994.
- CIMA, BUBBIO, Analisi dei costi e gestione
d’impresa, Guerini Scientifica, Milano,
1999.
- CODA, I costi di produzione, Giuffrè,
Milano, 1969.
- HORGREN, FOSTER, DATAR, Cost Accounting.
A Managerial Emphasis, Prentice-
Hall, Inc., New Jersey, 1997; Italian translation
Contabilità per la direzione, Isedi,
Prentice-Hall International, Milano,
1998.
- SHANK, GOVINDARAJAN, Strategic Cost
Management. The New Toll for Competitive
Advantage, The Free Press, A Division of
Macmillan, Inc., 1993; Italian translation
La gestione strategica dei costi, Il sole 24 ore
Libri, Milano, 1996.
- SIMONS, Levers of Control. How Managers
Use Innovative Control Systems to Drive
Strategic Renewal, President and Fellows
of Harvard College, 1995; Italian translation
Leve di controllo: i nuovi sistemi per
guidare le imprese, Franco Angeli, Milano,
1996.
- GARRISON, NOREEN, Managerial Accounting,
The McGraw-Hill Companies, Inc.,
2003; Italian translation Programmazione
e controllo, The McGraw-Hill Companies,
Milano, 2004.
Teaching arrangements
Lectures and classes.