The first part of the course is oriented to transfer knowledge about managerial functions and main tools
such as cost accounting, cost classification; determination of the product cost to support decisions, margin
of contribution; break-even analysis and differential analysis, budgeting and reporting systems. Specifically,
theoretical and operative aspects of planning and control system will be in-deep analyzed as well as the
useful instruments for direction activity of tourism firms towards achieving firm’s objectives.
Management discipline and managerial functions: planning, organization, leadership and control. Planning
and control system. Cost accounting. Cost classification. Determination of the product cost to support
decisions. Margin of contribution. Break-even analysis and differential analysis. Cost and responsibility
centers. Budgeting and reporting systems.
Tourism market and system. Tourism demand and supply. Tourism product. Tourism firms. Main
peculiarities and differences between accommodations, tour operator and travel agencies.
BRUSA L., Sistemi manageriali di programmazione e controllo, Milano, Giuffrè, 2011.
CONFALONIERI M., Economia e gestione delle aziende turistiche, Torino, Giappichelli, 2004.
Lectures and Other