Sabrina Gigli is Associate Professor – School of Management University of Bologna; teaching of Financial Accounting (First cycle degree program), Financial Analysis (First cycle degree program), Financial statement Analysis (First cycle degree program), Control and Performance Management (Second cycle degree program). Research interest: change in accounting system, value relevance e non financial disclosure, corporate social responsibility. Research contribution in the following review: Corporate Social Responsibility and Environmental Management, Review Of Public Personnel Administration International Journal of Public Sector Management, Journal of Accounting and Organizational Change; The Journal Of Management and Governance. Coordinator of First Cycle degree program in Management & Marketing, member of research group in: AIDEA e SIDREA. Degree, in Economic Phd in Management.
Il corso introduce i principi base della contabilità: informazioni economiche, come sono sviluppate, come sono utilizzate. Verrà introdotto il bilancio e i principali strumenti di controllo di gestione per migliorare la capacità di decisione e di problem solving in un contesto aziendale.
The concept of cost. The principle of relativism and the main information needs about the cost calculations. The role of management accounting within the company’s accounting system. The classifications of costs. The reference objects. The stock records. The cost of labor. The cost of durable productive factors. The issue of the allocation of indirect costs. The allotment criteria. only Base, multiple basis and cost centers. The cost of product configurations. Full cost and Direct cost. The income statement “flag.” The costs to support business decisions. The break-even analisys. Defining COAN and articulation of its elaboration process. Method of keeping the COAN. The accounting for cost centers (recovery and investigation). The Activity Based Costing. Differences between the two methodologies. The target costing.Finance, Control and Sustainability
The course introduces the basic principles of accounting: economic information, how it is developed, how it is used. The budget and the main management control tools will be introduced to improve decision-making and problem-solving skills in a business context.Finance, Control and Sustainability