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)
- Slides and articles on the website