Politecnico di Torino
Politecnico di Torino
Politecnico di Torino
Academic Year 2009/10
Introduction to managerial economics for engineers
1st degree and Bachelor-level of the Bologna process in Mechanical Engineering - Vercelli
1st degree and Bachelor-level of the Bologna process in Civil Engineering - Vercelli
1st degree and Bachelor-level of the Bologna process in Electronic And Computer Engineering - Vercelli
Teacher Status SSD Les Ex Lab Tut Years teaching
Fabre Silvio       40 0 0 0 1
SSD CFU Activities Area context
ING-IND/35 4 T - Attivita formative caratterizzanti transitate in discipline affini o integrative Ingegneria gestionale
Objectives of the course
The course is a general introduction to the main topics of cost accounting, management control systems and capital budgeting. This course develops principles of economics to enable managers to manage more effectively the accounting process to address typical decisional and strategic issues in business management and development.
Expected skills
The student is expected to be able to understand how cost accounting supports management accounting and financial accounting and how management accountants affect strategic decisions into an organization's structure.
Introductory course, no specific prerequisites are required.
Introduction to the different economic view of the company
Cost accounting fundamentals: introduction to cost concepts, costing systems and cost allocation
The accounting system: balance sheet, cash flow and income statement
Management control systems: information for decision and strategy
Capital budgeting and investment valuation
Laboratories and/or exercises
No laboratories are scheduled at the present time.
Horngren, Datar, Foster, Cost Accounting. A managerial emphasis, Eleventh Editino, Prentice Hall
Lecture material provided during the course.
Revisions / Exam
Written examination including open-answer questions and exercises on the course topics.

Programma definitivo per l'A.A.2009/10

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