Propedeuticità: economia aziendale;
prerequisito: è consigliabile aver sostenuto l’esame di bilancio.
Written and oral examination
The aim of the course is to deepen the theoretical and practical aspects of a modern planning and control system. The main object is the analysis of the tools useful for the management of tourism companies, to lead them towards the creation of value. In order to be able to attend the course, it’s assumed that students have a basic knowledge of the general accounting and financial statements, that are object of study in both the courses of Business administration and Accounting. The course focuses on cost accounting, budgeting and reporting.
1. The planning and control system: meaning and functions of the planning and control activity, the organizational and informational structure of the control; the process of planning and control, design of the planning and control system in touristic context.
2. Cost accounting: role of cost accounting in the context of management accounting; cost classification; economic and financial determinations to support decisions: margin of contribution; break-even analysis and differential analysis; determination of the product cost: cost center accounting; activity based costing (signs).
3. Budget system: strategic planning (signs); operational planning and budget; the budgeting process; documents part of the budget; the consolidation of the sector budgets: economic budget, capital budget, financial and investment budget, cash budget.
4. Reporting system: reporting (general aspects); reporting and managerial accountability; a system of indicators for the performance control; variance analysis and corrective actions.
Brusa L., Sistemi manageriali di programmazione e controllo, Milano, Giuffrè, 2000, capp 1, 2, 3, 4, 6, 8 e 10.
Slides of the lectures will be available to the students on the online platform.
Face to face