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The course aims to provide the elements for the understanding of the main aspects and mechanisms that characterize the functioning of the business, reaching out to maintain its balance and perspective of development, in the context of the profound environmental changes that have resulted in original and surprising ability to adapt and regeneration of the company.
The company, as a "homeostatic body", has an aptitude for problem solving, ensuring their conditions of existence and vitality. Need to develop and qualify this attitude through mechanisms and instruments particularly suitable for the solution of business problems: the systems of planning and control.
The course aims to address the different aspects and explain the functionality of the systems of planning and control, as a resource of management aimed at tackling the conditions of risk, uncertainty, complexity, variety and variability, turbulence of their current competitive environments.
The course is framed in the economic, business and requires a knowledge of general ledger systems and institutional knowledge of business economics |
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The goal is the willingness to understand the nature of planning and control systems, in particular to investigate the logic and analytical methodologies and tools costing in manufacturing companies.
It analyzes the different elements of production costs, the problems inherent in their detection, their use in decision-making with the aim of achieving substantial balance of business, economic, financial and equity.
Assuming that corporate management can only rely less and less on intuitive abilities and experience of the subject company and management, on empirical methods and practices simplistic, the course aims to make students aware of the potential of systems planning and control .
Systems planning and control, which already have a long tradition of doctrine and application company the opportunity to acquire a methodology of analysis and conceptual tools to understand more informed business phenomena, within which management exercises its activity , an activity in respect of which planning systems and control systems provide fundamental support.
The student will be escorted within the world of analytical accounting, through an analysis of costs, revenues and margins for different objects of reference, relevant to the management: production, phases, activities, centers of economic, areas, customers, business .
The training will meet different methodologies, in order to apply various cognitive purposes of management, as well as responding to the needs of the same decision-making efficiency, productivity, pricing, strategic change, accountability formal decisions of convenience. The student can then study the various methodologies such as full costing, direct costing, direct costing evolved, differential analysis. |
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The themes and topics covered in the video lessons can be grouped into four macro-conceptual
1) Introduction to planning and control and cost analysis
video lessons1, 2, 3, 4
G. Zanda, Lineamenti di economia aziendale, III Edizione, Edizioni Kappa, Roma, capitoli 1, 9, 10
L. Brusa, Sistemi manageriali di programmazione e controllo, Giuffrè Editore, Milano, capitolo 1
2) Economic analysis for management control
video lessons: 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19
L. Brusa, Sistemi manageriali di programmazione e controllo, Giuffrè Editore, Milano, capitolo 2
L. Brusa, Contabilità dei costi, Giuffrè Editore, Milano, capitoli 1 e 2
F. Abate, Analisi dei costi. Esercizi e casi aziendali, Giappichelli Editore, Torino, capitoli 2, 3 and Esercizi da svolgere
3) The budgeting
video lessons: 20, 21, 22, 23, 24, 25
L. Brusa, Sistemi manageriali di programmazione e controllo, Giuffrè Editore, Milano, capitolo 3
4) The variance analysis and business reporting
video lessons: 26, 27
L. Brusa, Sistemi manageriali di programmazione e controllo, Giuffrè Editore, Milano, capitoli 4 e 8 |
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L. Brusa, Sistemi manageriali di programmazione e controllo, Giuffrè Editore, Milano
F. Abate, Analisi dei costi. Esercizi e casi aziendali, Giappichelli Editore, Torino
Will be eligible to participate in the examination students who have followed the training provided by the International Telematic University UNINETTUNO. |
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The themes and topics covered in the video lessons are accompanied by specific exercises which aim to improve the application capabilities of the student. |