Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2017/2018
Belonging course: 
Course of Bachelor's Degree Programme on TOURIST FIRM MANAGEMENT
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
6
Year of study: 
3
Teachers: 
MANCINI Daniela
Cycle: 
Second semester
Hours of front activity: 
48

Language

Italian

Course description

The course aims at providing the study of cost accounting methodologies and tools usually used in service companies, with particular reference to the tourism industry, comparing traditional models with the most recent settings.

Prerequisites

Syllabus

The role of management control in the evolution of tourism; The management peculiarities of service companies, considering the tourism context; The control process; The tools of accounting control.
"Traditional" cost accounting:
- classification of costs;
- cost configurations;
 - full-costing;
- direct-costing;
- accounting for cost centers.
- Make or buy decisions for tourism products.
Evolution of cost accounting for tourism; The Break-Even Analysis; The BEP in a hotel business; The BEP in a tour operator; The event BEP.
Reclassification of the Income Statement; The reclassification of the Balance Sheet; The analysis of financial cash-flows.
The performance indicator system; Budget features and functions; The budgeting process; The budget system; The master budget of tourism companies.

The role of management control in the evolution of tourism; The management peculiarities of service companies, considering the tourism context; The control process; The tools of accounting control; The concept of cost; Cost classification; Traditional methods of cost analysis;
Evolution of management approaches; New methods of cost accounting for tourism.

Teaching Methods

The teaching method involves the use of traditional tools (lectures and exercises), supported by individual and group works with the use of the computer lab

Textbooks

- Liberatore, G. (2011). Nuove prospettive di analisi dei costi e dei ricavi nelle imprese alberghiere (Vol. 167). FrancoAngeli. 4a ristampa.
- Scannerini, A. L., & Berretta, M. (2016). Strumenti di controllo per le imprese turistiche. FrancoAngeli. 1a ristampa.
- Brusa, L. (2009). Analisi e contabilità dei costi. Giuffrè Editore.

Learning assessment

written exam

More information