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Libera Università di Bolzano

Contabilità e controllo direzionale

Semestre 1 · 27336 · Corso di laurea in Economia e Management · 6CFU · EN


The course teaches how to use accounting information for planning, analysis, and internal decision-making to effectively manage modern businesses.

It focuses on leveraging data about products, processes, customers, and investments to assess profitability, set prices, manage portfolios, and support strategic and operational decisions.

Emphasis is placed on internal reporting systems: we will examine cases where misleading information led to business failures and study how top- performing firms design systems that create value.

Docenti: Massimiliano Bonacchi

Ore didattica frontale: 36
Ore di laboratorio: 6
Obbligo di frequenza: Attendance is not compulsory but strongly recommended

Argomenti dell'insegnamento
¿ Managerial information systems: theory and practice. ¿ Normal absorption costing ¿ Measuring and managing the cost of capacity ¿ Activity-based costing ¿ Customer profitability ¿ Decentralization and performance evaluation ¿ Introduction to business decisions: • CVP analysis, Break-even point • relevant costs and relevant revenues • Asset-related costs and strategic issues ¿ Measuring and managing sustainability

Insegnamenti propedeutici
none

Modalità di insegnamento
Lecture with integrated case studies and guest lectures

Modalità d'esame
Non-attending student: Written exam Attending students: Midterm, Class participation, and final written exam

Criteri di valutazione
Not Attending Students Not attending students are evaluated through a final exam (100%) that covers the following textbook Chapters: 1, 2, 3, 5, 6, 7, 10, 11, 12. Attending Students Student final grade will be a mixture of: 1) Midterm and final written exam, - Clarity of answers and establish relationships between topics. - The higher grade obtained either in the midterm or final exam will count 50%, the weaker grade 40%. 2) Class Participation (10%) - attendance, case preparation, in-class contribution

Altre informazioni
The required textbook is Managerial Accounting, by Garrison, Noreen, and Brewer, 18th edition. E-book link available on OLE course page. Attending Students: There are two copyrighted cases we will use: Seligram ETO and Infinity Bank (A).


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Obiettivi di sviluppo sostenibile
Questa attività didattica contribuisce al raggiungimento dei seguenti Obiettivi di Sviluppo sostenibile.

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