Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2015/2016
Belonging course: 
Course of Bachelor's Degree Programme on TOURISM FIRMS MANAGEMENT
Location: 
Napoli
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
9
Year of study: 
3
Teachers: 
Prof. SERINI Fabio
Cycle: 
Second semester
Hours of front activity: 
72

Language

italian

Course description

The course aims to deepen the fundamental aspects of the planning and control of companies with particular emphasis on the instrumentation functional to the implementation of management analysis of tourism companies and advanced services.
The lessons are therefore characterized by the search for a close connection between the deepening of the theoretical aspects and the acquisition of the most suitable skills by the student in the understanding and in the solving approach of the problems. This through numerous educational examples and case histories taken directly from the practice and, last but not least, company testimonies.

Prerequisites

The student must be able to describe the concepts and design criteria of a management control system.

Syllabus

Introduction to management control:
- Directional system;
- Strategic planning and management control;
- Analytical accounting:
- The classification of costs;
- Cost allocation: costing procedures;
- Direct Costing and Full Costing;
- The Budget;
- Sectoral budgets;
- Analysis of deviations.

Teaching Methods

The course includes:
- Frontal lessons;
- Discussion in the classroom with the presentation and participation of the students;

Textbooks

For the theoretical part:
- Analytical accounting of Imerio Facchinetti, Il Sole 24 Ore Edition - Chapters: 1,2,3,4,5,6,7 and 8.
- Umberto Bocchino's budget - Giufrrè Editore: from page n. 5 on page nr. 323.
For the practical part:
- Practical applications of Cost Accounting by Fabio Serini.

Learning assessment

The exam includes a compulsory written test, where the actual acquisition by the student of the knowledge and skills described in the section "Learning Objective" will be ascertained. Admission to the written test is subject to registration on Esse3. The results of the exam tests are recorded on the Esse3 portal.

More information