Prof. Laura Bini

• Digital Resources: Complete sets of lecture slides, case study datasets, and exercise templates are available on the Moodle platform within the designated course modules.

Argomenti del programma: The course focuses on the strategic use of managerial accounting for organizational decision-making and control. Key thematic areas include: foundations of strategic managerial accounting; advanced costing systems (ABC); financial planning through budgeting; Strategic Performance Measurement Systems through KPIs and the traditional and Sustainability Balanced Scorecard (SBSC).

• The primary teaching materials, including lecture slides, comprehensive workshop guidelines, and assignment instructions, are provided by the instructor and made available on the course Moodle page.
• Additional specific materials for in-depth study and Path B assessment:

Argomenti del programma: The course provides the theoretical frameworks and operational tools required to manage business planning and impact evaluation processes. Part 1 focuses on corporate forecasting models: revenue, operating costs, current/fixed assets, financial assets and liabilities, and full pro-forma financial statements integration.