Expected Results
1. Basic Knowledge of Business Programming and Control Understanding the key principles of programming and control in a business context. Familiarity with the functions and tools used for planning, budgeting, and performance control. 2. Strategic Planning Skills Developing skills in drafting strategic and operational plans. Knowing how to align business strategies with long-term organizational objectives. 3. Budgeting and Cost Control Being able to create and manage budgets. Learning cost control techniques and financial management to optimize resources. 4. Business Performance Analysis Using tools and methods to analyze business performance (e.g., variance analysis). Assessing the effectiveness of management decisions through key performance indicators (KPIs). Understanding the importance of accurate and timely data for decision-making. These learning outcomes provide students with the necessary skills to work in roles related to strategic planning and business performance management.
Course program
PARTE 1 (Prof.ssa Cuozzo)
1. The planning, programming, and control system 2. Managerial accounting 3. Possible cost classifications 4. Cost behavior 5. Cost-volume-profit analysis 6. Differential analysis
PART 2 (Prof. Schimperna)
7. Product costing systems 8. Activity-based costing 9. Standard costs and variance analysis 10. Programming and budgeting
