Università Roma Tre

– The information system for the managerial decision-making process
– Development of planning and budgeting functions
– The decision-making process
– Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
– Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
– From strategic planning to budgeting. The budget and its elements.
– A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
– Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing – full costing Activity Based Costing.
– Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
– Case Study

– Garrison, Norreen, Brewer, Managerial Accounting (13th Edition, McGraw-Hill International Edition), all the book except chapters 4-15-16
– Slides and articles on the website