PLANNING AND CONTROL OF TOURIST COMPANIES

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2016/2017

Type of Course:

Characterising

Optional/Mandatory:

Compulsory

Degree:

Bachelor's Degree Programme in TOURISM ECONOMICS AND TOURISM MANAGEMENT

Location:

OLBIA

Disciplinary Sector:

Business Administration

Credits:

Programme Year:

Professor and Collaborators:

FADDA Nicoletta

Hours of classroom activity:

Prerequisites:

Business administration, financial accounting

AF code:

A000986

Assessment Methods

Verification of learning:

Written and oral examination.
The written exam will be taken using the computer in 120 minutes and is divided into two parts: theoretical and practical. The theoretical part is composed by 10 multiple choice questions (1 point for each question) and one open question (5 points). The theoretical part will be taken using a word processor (Word) and aimed at evaluating the theoretical knowledge on the main topics of the program, the ability to apply the knowledge and to deal with theoretical issues. The practical part will be taken using spreadsheets (Excel) and is composed by two exercises focused on the application of operating tools. It is worth a maximum of 15 points. The exercises aimed at evaluating the ability to apply the operating tools in solve practical managerial problems.
The oral examination consists of written exam viewing and the analysis of the evaluation achieved. It aims at examining in depth the student’s knowledge starting from written exam’s evaluation. The final grade is the sum of the scores obtained by the student in the written exam and oral exam. An appropriate knowledge of the basic theoretical concepts, the ability to adopt the operational tools in solving empirical problems as well as the use of the technical language and the adoption of a proper logic in displaying the main concepts, are the basic issues to take into account in order to achieve the passing mark.
During the course, students have the opportunity to take the examination in two steps: a mid-term and a final check. The exam scheme of these intermediate examinations is the same of the final exam.

Teaching period

First trimester

Objectives

The course that includes both theoretical and operating elements, provides the knowledge base about planning and control systems and the main managerial tools useful for manage tourism firms. The main objective is learning and applying processes and models and providing operating tools for leading and managing tourism firms.
At the end of the course, the student will attain (learning outcomes)
(1) Knowledge and understanding: basic knowledge about managerial processes and functions, as well as the main operating tools for leading and managing tourism firms.
(2) Ability to apply knowledge and understanding: students will be able to autonomously adopt the main managerial tools to solve empirical problems in managing tourism firms.
(3) Ability to make judgments: the course allows students to develop the ability to accurately analyze and understand managerial problems and to recognize the proper managerial tools to achieve profitability.
(4) Communication skills: although the teaching does not include specific activities aimed at developing communication skills other than those implicit in learning skills, the student will be able to use the technical language to describe the main concepts (managerial processes, functions and tools) of the planning and control systems.
(5) Learning skills: the course provides the basis for an in-depth understanding of further business subjects in first and second level university courses.

Contents

The planning and control systems: meaning and functions, the organizational and informational structures, the processes. Cost accounting: cost classifications and configurations; the costs calculation methods. The profitability analysis tools: the margin of contribution; the differential analysis. The break-even analysis. The determination of the output price. The revenue management and the revenue performance. The determination of the output cost: the cost center accounting; the activity based costing. Budget system: process and documents; the sector budgets and their consolidation; the final budget. Reporting and variance analysis.

Recommended Bibliography

Brusa L., Sistemi manageriali di programmazione e controllo, Milano, Giuffrè, 2012, capp 1, 2, 3, 4, 6, 7 e 9.

Scannerini A.L., Berretta M., Strumenti di controllo per le imprese turistiche, FrancoAngeli, 2014, capp 3, 4, 5.

Ravenna A., Pandolfi E.V., Revenue Management. Gestione strategica del prezzo per l’ottimizzazione dei ricavi dell’impresa alberghiera, Milanofiori Assago, Wolters Kluwer, 2010, cap. 2 pp. 49-58.

Slides and additional materials will be provided during the course.

Teaching Methods

Frontal lessons supported by multimedia presentations (power point) and by using the blackboard. Exercises focused on the resolution of managerial problems aimed at learning the ability to apply operational tools analyzed during the frontal theoretical lessons. The exercises take place in the computer room with the support of spreadsheets (excel). The slides adopted in classroom as well as the exercises (traces and solutions) are available after each lesson on the course's page on the website http://www.uniolbia.it.

Contacts/More Information

- Availability to provide tutoring services (e. g. meetings with the students, additional explanations in the classroom) also in English and Spanish for Erasmus or international students.
- For all the information about office hours meetings please visit the website www.edisea.uniss.it.
- Other educational material and references will be made available on the course's page on the website http://www.uniolbia.it.
- Contacts: email nfadda@uniss.it, phone +39079213029

PLANNING AND CONTROL OF TOURIST COMPANIES

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Course year: 2

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PLANNING AND CONTROL OF TOURIST COMPANIES