COGE12 - MANAGEMENT ACCOUNTING (MATP)

Educational Goals

Companies operates in a system whose complexity requires the pursuit of continuous improvement margins in compliance with principles of efficiency, efficiency and cost-effectiveness. Implementing an adequate management control system means keeping firm "aware" towards the goals set in accordance within its constraints.

Therefore, the course aims to provide the theoretical framework and the operational tools needed for proper management control, by measuring and improving its business performance, as well as a valuable information supporting firms in their decision-making process.

The program focuses on the criteria to build useful information for management and how to use this information in management activity. More specifically, the course deals with the tools that companies employ to guide decision-making processes, to define objectives and allocate resources among alternative uses, as well as to evaluate the economic performance of organizational units. Students acquire the ability to design and use the main programming and control tools such as budget and economic-financial reporting and cost analysis.



Expected learning outcomes:

Acquire the basic skills in organizing and managing systems for planning and management control in different business contexts.

Knowledge and ability to understand

Knowledge and understanding of the basic logic of cost management, budget and performance measurement systems.

Knowledge and understanding skills applied

Ability to apply the tools learned to real cases, in particular to the understanding of a cost analysis and cost accounting system and to the drafting of a budgeting and performance measurement system.

Autonomy of judgment

Knowing how to propose a solution to the problems proposed during the exercise in the classroom of exercises on the topics dealt with and to be able to analyze business cases.

Communication skills

Exposing the results achieved in the classroom exercises also through solutions developed in small work groups.

Ability to learn

Teaching is characterized by the use of practical exercises that the student must be able to analyze, understand by finding a solution in a small group first and then discuss in the classroom by comparing with the positions of the other groups.