PLANNING AND CONTROL FOR LOGISTIGS COMPANIES
The aim of the course is to provide students with a theoretical and application logics, methods and tools for the processing and analysis of costs in the transport companies (shipping, air, rail, and road).
Business administration; Budget and control
The main topics are: Risks system and decision-making processes in the transport companies. Ownership structures analysis. The organisational structures. Managerial accounting. Budgeting and controlling for economic combinations (e.g. tangible assets and lines/routs). The analysis of economic-financial deviations. Reporting systems. Activity Based Costing, Key drivers and Key performance indicators. Case studies. Basic Electronic tools to support the information budgeting and control systems used in the transport companies.
Di Vaio A. (2011), Managerial accounting nelle aziende di navigazione marittima - Albano Ed., Napoli
Other papers will be provide by the teacher.