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The teaching of Management Control for the Tourism Business relates to the method of accounting and analysis of the internal management (cost accounting) with specific reference to the tourism industry. |
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The course aims, in particular, to illustrate the methodologies for cost accounting, with specific reference to tourism businesses |
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The course will specifically address the following topics:
• the cost ratings for cost accounting;
• the break even analysis,
• the full costing accounting;
• the cost analysis for decision-making;
• the Activity Based Costing ;
• the methods of determining the costs in tourism companies;
• the Yield Management. |
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Testi d’esame
For Video Lessons from number 1 to number 12. Cinquini L. ( 2008), Strumenti per l’analisi dei costi, Vol. 1-Fondamenti di Cost Accounting, Giappichelli, Torino.
For Video Lessons from number 13 to number 18. Antonetti G.C. (2010), Il controllo di gestione delle imprese turistiche. Casi di cost accounting e performance analysis, Giappichelli, Torino. |