MANAGEMENT CONTROL
written and oral examination
Learning outcomes of the course unit: The course is oriented to transfer knowledge about planning and control systems and the main managerial tools useful for manage tourism firms. Specifically, theoretical and operating aspects are will be in-deep analysed as well as the models and processes for leading tourism firms towards achieving firm’s objectives.
[ENGLISH] Course contents:The planning and control systems: meaning and functions, the organizational and informational structures, the processes. Cost accounting: cost classifications and configurations; full and direct costing; the margin of contribution; the break-even analysis; the differential analysis; the determination of the output price and the revenue management; 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
esto di riferimento: Brusa L., Sistemi manageriali di programmazione e controllo, Milano, Giuffrè, 2012, capp 1, 2, 3, 4, 6, 7 e 9.
Testi da consultare:
Scannerini A.L., Berretta M., Strumenti di controllo per le imprese turistiche, FrancoAngeli, 2014, capp 3,4, 5 e 7.
Ravenna A., Pandolfi E.V., Revenue Management. Gestione strategica del prezzo per l’ottimizzazione dei ricavi dell’impresa alberghiera, Milanofiori Assago, Wolters Kluwer, 2010.
Slides and additional materials will be provided during the course.
Lectures, lessons and laboratories
disponibilità a fornire un servizio di tutorato (es. ricevimento studenti, spiegazioni in aula) anche in lingua straniera (specificare quali: inglese, francese, spagnolo, tedesco ecc.) per studenti Erasmus o in mobilità:Readiness to offer individual assistance also in a foreign language (please specify) to incoming students:SI NO Lingua / Language Spanish, English