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