PERFORMANCE MANAGEMENT

Channel 1
MARIO CALABRESE Lecturers' profile

Program - Frequency - Exams

Course program
Prologue Managerial Accounting: An Overview Managerial Accounting and Cost Concepts Job-Order Costing: Calculating Unit Production Costs Job-Order Costing: Cost Flows and External Reporting Process Costing Cost-Volume-Profit Relationships Variable Costing and Segment Reporting: Tools for Management Activity-Based Costing: A Tool to Aid Decision Making Master Budgeting Flexible Budgets and Performance Analysis Standard Costs and Variances Performance Measurement in Decentralized Organizations Differential Analysis: The Key to Decision Making Capital Budgeting Decisions Statement of Cash Flows Financial Statement Analysis Integration Exercises
Prerequisites
It is essential to have knowledge of accounting
Books
Noreen, E. W., Brewer, P. C., & Garrison, R. H. (2011). Managerial accounting for managers. McGraw-Hill Irwin.
Teaching mode
Lectures, Exercises, Seminars
Frequency
Attendance not compulsory but recommended
Exam mode
Expected knowledge and skills will be verified through a written test with questions, possibly accompanied by an oral exam. The preparation will be considered adequate (with a mark expressed in thirtieths), if the student demonstrates synthesis skills, using the necessary terminology; if you will be able to reason on links between different topics addressed during the course
Lesson mode
Lectures, Exercises, Seminars
  • Lesson code10612198
  • Academic year2025/2026
  • CourseBusiness Management
  • CurriculumManagement e sostenibilità
  • Year1st year
  • Semester1st semester
  • SSDSECS-P/08
  • CFU9