國(guó)際合作
教師交流
意大利學(xué)者Attilio MUCELLI來(lái)我院講學(xué)
發(fā)布時(shí)間：2013-05-03??????瀏覽量：
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單位
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經(jīng)濟(jì)管理
學(xué)院 |
學(xué)科專業(yè)
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會(huì)計(jì)
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邀請(qǐng)人
姓名
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楊丹
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國(guó)際學(xué)者姓名
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Attilio MUCELLI
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性別
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男
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國(guó)別
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意大利
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單位
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意大利馬爾凱理工大學(xué)Giorgio Fuà經(jīng)濟(jì)學(xué)院
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Course schedule:
Title of the course:
Management control: the Budgeting process in SMEs
Objectives of the course:
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.
Structure of the course:
1. Planning and budgeting: an introduction
· Differences between the concepts of Strategic Planning – Budgeting – Control
· Strategic Objectives Vs. Budget Objectives
· The “tools” of the Strategic Planning and the “tools” of the Budgeting
· The Budget: a definition
· A Budget’s characteristics
· Functions of a Budget
· Main Types of Budgets
- Operating Budgets
- Investment Budgets
- Financial Budgets
· The complete Budget Plan
· The Budgeting process
· Timing the Budget
· A Flexible Budget
· The results of a Research Project on the “Budget System in the Italian Companies”
2. Operating budget
· The Sales Area Budget
- Sales Budget
- Trading Costs Budget
· The Production Budget
- Budget of Quantities to be produced
- Production Costs Budget
- Budget for Purchasing Materials and Human Resource
- Budget for the other Areas
· Two Quantitative Case Studies will be developed
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
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
5. Master Budget
· A definition of the Master Budget
· The consolidation process of:
- Operating Budgets
- Investment Budget
- Financial Budgets
· A Quantitative Case Study will be developed
6. Final test
· A quantitative exercise will be distributed
· The quantitative exercise will be explained
· The quantitative exercise, developed by each student, will be evaluated
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授課時(shí)間地點(diǎn)：
第8周 4月17日周三2-4節(jié)后主樓1620
4月18日周四2-4節(jié)后主樓1620
4月19日周五5-8節(jié)教四106
第9周 4月24日周三2-4節(jié)后主樓1620
4月25日周四2-4節(jié)后主樓1620
4月26日周五5-6節(jié) 教四106
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國(guó)際學(xué)者學(xué)術(shù)背景、學(xué)術(shù)著作：
2012 至今 Florida Gulf Coast University
Lutgert College of Business
United States
E-mail: amucelli@fgcu.edu
2011/10 – 2011/11 Rollins College
2012/02 – 2012/05 International Business Department
United States
2005 – 2007 Toulouse Business School
Department of Accounting
France
2000/6 – 2000/9 Hochschule Heilbron Technik - Wirtschaft - Informatik
Germany
1. “Aspetti economico-aziendali dei fondi pensione. Profili gestionali ed organizzativi”, Il Mulino, Bologna, in press.
2. “L’analisi della gestione aziendale”, (co-edited with P. Moretti), II ed., Sistemi Editoriali, Napoli, 2009.
3. “Il sistema contabile dei fondi pensione: il caso Previndai”, Clua, Ancona, 2008.
4. “Principi contabili per i fondi pensione. Analisi delle operazioni e delle condizioni di equilibrio”, Clua, Ancona, 2004.
5. “L’analisi della gestione aziendale”, (co-edited with P. Moretti), I ed., Sistemi Editoriali, Napoli, 2003.
6. “Applicazioni di contabilità e bilancio”, (co-edited with P. Moretti), Clua, Ancona, 2002.
7. “I sistemi informativi integrati per il controllo dei processi aziendali”, Giappichelli, Torino, 2000.
8. “Il controllo di gestione nelle imprese che producono su commessa”, CLUA, Ancona, 1995.
9. “La gestione aziendale. Strumenti di analisi e controllo della redditività” (co-edited with L. Manfredi and P. Moretti), CLUA, Ancona, 1994.
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