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PLANNING, CONTROL AND EVALUATION FOR MANAGEMENT Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Objectives
Contents The course has as its purpose the determination of the business costs of production of the services to which the community has the need to make recourse, both addressing the public operator, both to the private one if belonging to the third sector.
This is to give future operators the tools to implement efficient, effective and responsive managerial choices that respond to the mission of the service provider of interest or public relevance to know how to monitor them in progress and to evaluate their adequacy ex post or the existence of areas for improvement.
Extended Syllabus - Management accounting;
- Cost behavior;
- Decision-making processes in the production of services;
- budgets;
- Management control for economic accountability;
- Cost allocation;
- The treatment of indirect costs;
- Full and direct cost;
- Make or Buy.
Recommended Bibliography Horngren C.T.; and others. "Programmazione e controllo" - Pearson Ed.
Methods of Provision
Teaching Methods Frontal lessons carried out also following the theory of case studies and simulations.
Evaluation methods Verification of learning:
The proficiency exam will consist in the preparation of a budget in its articulations or in the realization of the cost balances or in the determination of the direct cost or full cost of a service
Contacts/More Information During the course seminars and privileged testimonies will be held