Università Roma Tre

In line with the educational objectives of the degree course in Economics and Business Management,
The course aims to provide a solid knowledge of the following basics:
- the nature, uses and purposes of management accounting;
- the main classifications and cost configurations and their uses;
- the main analytical tools related to different cost configurations, their formulas and meanings;
-the analysis of profitability, cost-benefit analysis and choice between alternatives.

At the end of the course students should be able to select and apply the main management accounting tools to support decisions. In particular:
- be able to identify, in different contexts, decision-making problems or specific analytical issues (e.g. profitability analysis, choice between alternatives, performance evaluation, etc.);
- being able to identify, for each specific decisional problem or analytical issue, the most appropriate cost configuration for the analysis;
- know how to apply the most appropriate analysis tools, with the relevant formulas, from time to time;
- know how to solve simple problems related to choices of economic convenience;
Finally, the student must have the ability to express reasoned assessments of the information benefits or support for business decisions that management accounting tools can give in different contexts.