ACCOUNTING SYSTEMS - 21037

courses

ID:

21037

Dettaglio:

SSD: Engineering and Management Duration: 48 CFU: 6

Located in:

DALMINE

Url:

Course Details:

COMPUTER SCIENCE AND ENGINEERING - 21-270/PERCORSO COMUNE Year: 3

Course Details:

MECHANICAL ENGINEERING - 23-270/PERCORSO COMUNE Year: 2

MECHANICAL ENGINEERING - 23-270/PERCORSO COMUNE Year: 3

Year:

2025

Date/time interval

Primo Semestre (15/09/2025 - 20/12/2025)

Course Objectives

The main target of the course is the acquisition of the knowledge and techniques in order to use accounting information for management decisions. Cost classification. Traditional cost accounting techniques. Activity based costing and activity based management.
Budgeting and principles of gap analysis.

Course Prerequisites

No mandatory pre courses. Some basic accounting knowledge can be useful.

Teaching Methods

Teaching will take place through online lectures and exercises. The professor aims at stimulating the discussion with the students on each theme of the course.
The understanding of the most used costing techniques also involves the intervention of external figures (e.g., managers). Students will also be able to interact with the Professor through the Moodle (Teams) platform (repository of the material of the entire course), in order to request appropriate clarifications.

Assessment Methods

The final assessment includes a written exam at the end of the course and an optinal project work. There are no intermediate tests. In detail, the exam contains both numerical exercises (with multiple requests) and theoretical questions. Generally, the written exam takes 2h and 30 min. The written exam (and also the oral one) refers to the material uploaded on the Moodle platform. Each non-attending student can refer to this material to study and profitably learn each topic presented in class. The Moodle platform contains additional material for the preparation of the exam (es. additional exercises).

1. Aims and features of management accounting systems;
2. Cost management as aid to decision-making (Job Costing, Process Costing, Activtiy Based Costing);
3. Budgeting, reporting and variance analysis.
4. Tools for orienting the decision-making process (e.g., Activtiy Based Management).

Online Resources

More information

Textbooks and reading lists

- R. Kaplan, A. Atkinson Advanced management accounting, Prentice Hall, 2002 ISBN 0-13-080220-4;

- Malighetti P., Redondi R.., Vismara S., Sistemi di Controllo di Gestione: teoria ed applicazioni (con temi d'esame svolti), CLUP, 2006.