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东京热在线公告
东京热在线公告
【预告】国际学者授课Management control in Accounting
发布时间：2013-04-11
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意大利马尔凯理工大学Attilio MUCELLI副教授
4月17-26日周三、周四2-4节后主楼1620 周五5-6节、7-8节（双）教四106
Attilio MUCELLI现任意大利马尔凯理工大学Giorgio Fuà经济学院副教授，主要研究领域为管理会计、智力资本测量与评估、企业国际化战略管理与文化问题研究，在此领域已出版著作9部，并发表多项研究成果。MUCELLI教授具有多年的教学经验，教学效果突出，他同时担任意大利多家企业的咨询顾问。
Attilio MUCELLI教授为经济管理学院及全校研究生讲授中小企业的管理控制，是管理会计课程的重要组成部分。
Course description
The course aims to analyze the role of budgeting in the management control systems of the SMEs. In particular, the course will help to understand the issues involved to implement the budget in a Company with a focus on the strengths and weaknesses of the tool. To better understand the issues related to the construction of the budget, during the course some case studies will be carried out.
Course outline
Session 1: Planning and budgeting: an introduction
Session 2: Operating budget
· The Sales Area Budget
· The Production Budget
· Two Quantitative Case Studies will be developed
Session 3: Investment budget
· Investment budget: a definition
· The features of investment budget
· The procedures of investment budget
· An example of investment budget
· Financial affirmance of the investment budget
Session 4: Financial budget
· The scope of the financial budgets
· Financial budgets: the procedure
· Resource and Capital budget
· Cash budget
· Cash budget: a simplified plan
· The Financial Statement Estimate
· Two Quantitative Case Studies will be developed
Session 5: Master budget
· A definition of the Master Budget
· The consolidation process of:
· A Quantitative Case Study will be developed