| Lectures and exercises |
hours |
| Topics |
Specific contents |
|
| Management control introduction |
Management control system fundamental characteristics are introduced. The operating and managerial company valence is noticed even in relation with the company operating scenery |
2
|
| Industrial cost analysis |
Industrial costs are analysed and classified. The use of the costs to take decisions is deepened (C-V-R analysis, economic convenience analysis, mix choices, make or buy). The topic of the reclassification of the economic account is resumed shortly |
6
|
| The development of the costing system |
The topic of the industrial costs recording and analysis is faced in relation with the organization of the enterprise (accounting for cost centres and responsibility centres) and in relation with the productive system characteristics. The techniques for the allocation of indirect costs are deepened and the cost drivers, applicable in function of the various categories of cost, are analysed.Cases study for the development of costing systems for companies that operate for orders, production in series and process are faced |
10
|
| Introduction to the topic of the financial analysis |
The economical, financial and patrimonial equilibrium problem of the enterprises is faced. The role of the function finance in the corporate structure, the interface with the other operating functions and the relations with the banking system is considered |
2
|
| The methodologies for the analysis of the financial balance |
Introduction to the quantitative analyses of the financial institution is faced beginning from the balance sheet: structural balance sheet analyses, for indices and flows. Financial variable analysis operative cases are introduced, through the reclassification of the balance and its analysis, according to financial and managerial criteria. The financial statement is faced like an evaluation instrument for the impact of the managerial areas of the enterprise on the financial monetary dynamics institution |
8
|
| The analysis of the enterprise financial requirements |
The possible sceneries that emerge from the study of the financial statement are taken in account, in relation with the structure of the sources and of employs. The topic of the enterprise means of financing is faced, the instruments offered by the banking system like bonds and shares are shortly introduced |
2
|
| The planning and the budget |
The topic of the budget development is faced, beginning from the strategic planning, up to the formulation of the master budget and the operating and financial budgets. Cases study to introduce the techniques of the operational budgets predisposition are faced, with particular regard to the productive, the logistics and supplying areas. The connections between the operating planning system and the financial institution are evidenced. Cases study for the implementation of the financial budget are faced: from the balance as a matter of formup to the financial and monetary planning |
6
|
| Reporting and the shifting analysis |
The aim is to introduce the reporting topic to the management like a point of arrival of the management control. The possible approaches to the shifting analysis are introduced (static budget and flexible budget). The considered model is the one applicable to the standard costs accounting, that analyses shiftings connected to the variations of volumes, efficiency and price. Numerical examples of application of the model are faced |
4
|
| Total hours for lectures and exercises |
40 |
| for exercises only |
|
|
Further educational activities
|
hours
|
| Labs |
|
| Tutorials / Seminars |
|
| Workshops |
|
| Guided tours |
|
| |
|
| Total hours for further educational activities |
0 |
| Total hours |
40
|