ID:
500146
Duration (hours):
66
CFU:
9
SSD:
ECONOMIA AZIENDALE
Year:
2025
Overview
Date/time interval
Secondo Semestre (16/02/2026 - 23/05/2026)
Syllabus
Course Objectives
9 ECT COURSE
Students should be able to understand the logic and principles of costing, be able to apply costing models in different production contexts and according to different objectives. Students should know and understand the logic of the budgeting process and be able to recognize and handle issues related to the construction of different sector budgets. They should know the logic of consolidating sector budgets and be able to deal with practical cases of master budget construction. They will need to know how to apply variance analysis (variable costs, fixed costs and sales). Know the organizational implications of budgeting.
6 ECT COURSE
Students should be able to understand the logic and principles of costing, be able to apply costing models in different production contexts and according to different objectives.
They will need to know how to apply the cost variance analysis.
Students should be able to understand the logic and principles of costing, be able to apply costing models in different production contexts and according to different objectives. Students should know and understand the logic of the budgeting process and be able to recognize and handle issues related to the construction of different sector budgets. They should know the logic of consolidating sector budgets and be able to deal with practical cases of master budget construction. They will need to know how to apply variance analysis (variable costs, fixed costs and sales). Know the organizational implications of budgeting.
6 ECT COURSE
Students should be able to understand the logic and principles of costing, be able to apply costing models in different production contexts and according to different objectives.
They will need to know how to apply the cost variance analysis.
Course Prerequisites
9 ECT and 6 ECT COURSES
Basic knowledge of a firm's operational logic. Basic knowledge of the main performance control levers.
Basic knowledge accounting records logic, principles and models.
Basic knowledge of a firm's operational logic. Basic knowledge of the main performance control levers.
Basic knowledge accounting records logic, principles and models.
Teaching Methods
9 ECT and 6 ECT COURSES
Frontal lectures using powerpoint slides and exercises conducted using excel.
Frontal lectures using powerpoint slides and exercises conducted using excel.
Assessment Methods
9 ECT and 6 ECT COURSES
The evaluation of learning will be expressed out of thirtieths and will take place through a written examination covering the content discussed and applied during the course. The written exam lasts one hour: ten open theoretical questions with short answers and two exercises. The evaluation of the exam will take into particular consideration the following criteria: articulation, precision and significance in the acquired theoretical contents, ability to present and synthesize the treated constructs with an appropriate language, ability to correctly apply the studied quantitative models. If, due to the Covid-19 emergency, the necessity of conducting exams at a distance arises, these will be held by means of a meeting on the Google meets platform, with the conduct of the written test through the kirotesting platform in the form of multiple choice tests. Detailed instructions on the procedure, assessment and duration of the distance exam are available on the KIRO page of the course. A written midterm with three open theoretical questions and three exercises is provided (1 hour). Content, assessment methods, and organization of the midterm are detailed on the course KIRO page.
A calculator is required for the conduct of both the midterm and the final exam. Results of the final exam will be returned through esse3. Acceptance or rejection of the grade must be in accordance with the current University teaching regulations. Midterm test results will be posted via freshman number on the course KIRO page.
The evaluation of learning will be expressed out of thirtieths and will take place through a written examination covering the content discussed and applied during the course. The written exam lasts one hour: ten open theoretical questions with short answers and two exercises. The evaluation of the exam will take into particular consideration the following criteria: articulation, precision and significance in the acquired theoretical contents, ability to present and synthesize the treated constructs with an appropriate language, ability to correctly apply the studied quantitative models. If, due to the Covid-19 emergency, the necessity of conducting exams at a distance arises, these will be held by means of a meeting on the Google meets platform, with the conduct of the written test through the kirotesting platform in the form of multiple choice tests. Detailed instructions on the procedure, assessment and duration of the distance exam are available on the KIRO page of the course. A written midterm with three open theoretical questions and three exercises is provided (1 hour). Content, assessment methods, and organization of the midterm are detailed on the course KIRO page.
A calculator is required for the conduct of both the midterm and the final exam. Results of the final exam will be returned through esse3. Acceptance or rejection of the grade must be in accordance with the current University teaching regulations. Midterm test results will be posted via freshman number on the course KIRO page.
Texts
9 ECT COURSE
Arcari A. (2023), Programmazione e Controllo, McGraw Hill Education, 4°ed, 2023, 8838656363 · 9788838656361
CAPITOLI: 1,2,3,4,5,7,8,10,11,12
6 ECT COURSE
Arcari A. (2023), Programmazione e Controllo, McGraw Hill Education, 4°ed, 2023, 8838656363 · 9788838656361
CAPITOLI: 1,2,3,4,5,7,8
Arcari A. (2023), Programmazione e Controllo, McGraw Hill Education, 4°ed, 2023, 8838656363 · 9788838656361
CAPITOLI: 1,2,3,4,5,7,8,10,11,12
6 ECT COURSE
Arcari A. (2023), Programmazione e Controllo, McGraw Hill Education, 4°ed, 2023, 8838656363 · 9788838656361
CAPITOLI: 1,2,3,4,5,7,8
Contents
9 ECT COURSE
The nature and role of management accounting.
Product costing: definitional aspects and calculation procedures
The cost calculation: job costing, process costing and batch costing. Costing for decision making.
Algorithms for operational risk measurement.
The control of the business system. The environment of the directional control. The centers of responsibility.
Planning and budgeting. The functions of the budget and the conflicts between functions.
The operating budgets and the financial budgets.
The consolidation of the budget and the construction of the budget for the year.
Reports and analysis of variances between budget and reports.
6 ECT COURSE
The nature and role of management accounting.
Product costing: definitional aspects and calculation procedures
The cost calculation: job costing, process costing and batch costing. Cost variance analysis. Costing for decision making.
Algorithms for operational risk measurement.
The nature and role of management accounting.
Product costing: definitional aspects and calculation procedures
The cost calculation: job costing, process costing and batch costing. Costing for decision making.
Algorithms for operational risk measurement.
The control of the business system. The environment of the directional control. The centers of responsibility.
Planning and budgeting. The functions of the budget and the conflicts between functions.
The operating budgets and the financial budgets.
The consolidation of the budget and the construction of the budget for the year.
Reports and analysis of variances between budget and reports.
6 ECT COURSE
The nature and role of management accounting.
Product costing: definitional aspects and calculation procedures
The cost calculation: job costing, process costing and batch costing. Cost variance analysis. Costing for decision making.
Algorithms for operational risk measurement.
Course Language
Italian
More information
9 ECT and 6 ECT COURSES
Students enrolled in the Inclusive Learning Modalities programme (“Modalità didattiche inclusive) are requested to contact the Professor and the Degree Course Coordinator in order to assess specific needs and define targeted support
KIRO web page (9 CFU): https://elearning.unipv.it/course/view.php?id=7321
KIRO Web page (6 CFU): https://elearning.unipv.it/course/view.php?id=7320
Students enrolled in the Inclusive Learning Modalities programme (“Modalità didattiche inclusive) are requested to contact the Professor and the Degree Course Coordinator in order to assess specific needs and define targeted support
KIRO web page (9 CFU): https://elearning.unipv.it/course/view.php?id=7321
KIRO Web page (6 CFU): https://elearning.unipv.it/course/view.php?id=7320
Degrees
Degrees
BUSINESS ADMINISTRATION AND GOVERNANCE
Bachelor’s Degree
3 years
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People
People
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