Study-unit MANAGEMENT ACCOUNTING FOR TOURISM COMPANIES
| Course name | Economics of tourism |
|---|---|
| Study-unit Code | 20097806 |
| Location | ASSISI |
| Curriculum | Impresa turistica |
| Lecturer | Anna Lia Scannerini |
| Lecturers |
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| Hours |
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| CFU | 9 |
| Course Regulation | Coorte 2021 |
| Supplied | 2023/24 |
| Supplied other course regulation | |
| Learning activities | Caratterizzante |
| Area | Aziendale |
| Sector | SECS-P/07 |
| Type of study-unit | Obbligatorio (Required) |
| Type of learning activities | Attività formativa monodisciplinare |
| Language of instruction | Italian |
| Contents | The course deals with the theme of management control in tourism businesses. The main tools are examined, deciding on the specifics of tourism companies |
| Reference texts | Scannerini, A.L.-Berretta M., Strumenti di controllo per le imprese turistiche, FrancoAngeli, Milano, 2016 |
| Educational objectives | Students have to learn fundamentals of management control, listed in the program. They should be able to Know how to interpret and draft a strategic plan and program in a tourist enterprise. Students have to learn to use the main programming and control tools by applying them to tourism companies |
| Prerequisites | Knowledge gained with the teachings of Business Economics and Managerial Accounting and Reporting for Tourism Enterprises |
| Teaching methods | Face-to-face lessons and practical training |
| Learning verification modality | The exam provides a written test and an oral exam. The written exam is divided into two 60 minute partial exams that the student may face in the same appeal or different appeals Each written test includes 6 practical exercises. Each question is evaluated up to 5.5 points. In each written test the student reaches up to 33 points, corresponding to 30 and Lode. The first partial written test includes reclassification exercises and economic and financial analysis of the balance sheet.The second partial written test includes exercises on cost analysis, revenue management and budget. The oral test consists of a 15-minute discussion aimed at verifying the level of knowledge and understanding acquired by the student on the theoretical and methodological content of the program. The oral test will also allow students to communicate with the language skills and autonomous exposure organization on the same topic with theoretical content. The test is evaluated up to 33 points, and the evaluation obtained averages the evaluation of the writes for the assignment of the final exam grade Progress written tests can be dealt with during the course on scheduled dates Management control process for tourism businesses. Analysis of the management issues of the main tourism companies for the purpose of developing a system of planning and control. Drafting the strategic plan for tourism businesses. Control system: organizational structure, tools and control mechanisms. Reclassification and balance sheet analysis in tourist businesses. Economic and financial performance indicators. Cost Analysis and BEP in Tourism Companies Revenue Analysis and Revenue Management in Tourism Companies. Project management tips for tourism companies Budget system in tourist businesses Balanced Scorecard for Tourism Companies. Quality managemeny for Tourism Companies |
| Extended program | Management control process for tourism businesses. Analysis of the management issues of the main tourism companies for the purpose of developing a system of planning and control. Drafting the strategic plan for tourism businesses. Control system: organizational structure, tools and control mechanisms. Reclassification and balance sheet analysis in tourist businesses. Economic and financial performance indicators. Cost Analysis and BEP in Tourism Companies Revenue Analysis and Revenue Management in Tourism Companies. Project management tips for tourism companies Budget system in tourist businesses Balanced Scorecard for Tourism Companies. Quality managemeny for Tourism Companies |