REPORTING FOR DECISIONS

Knowledge and understanding

The course allows the student to know and understand the main characteristics of management reporting and its structure, identifying the articulation of the reports for the business areas. The student will acquire theoretical and methodological knowledge on reporting as a management accounting tool for decision-making processes. Particular attention will be paid to the effective use of reporting as a decision-making tool at all levels of responsibility, in order to support strategic and operational decisions in the areas of production, research development and marketing.

Applying knowledge and understanding

The student will acquire the knowledge and the ability to understand how to design and implement the reporting such as cost reports and reports for key variables, aimed at measuring organizational and managerial performance. The student will acquire the knowledge and the ability to interpret the information contained in the managerial reports  in order to make decisions on in the areas of production,  research development and marketing.

Making judgements

The course is aimed at developing critical and judgmental skills, with particular reference to the different types of reports, their contents and the characteristics that the internal reporting system should have to ensure an effective flow of information to managers.

Communication skills

The course aims to develop student’s communication skills necessary to cover managerial functions, to perform as controller or business consultant. The student will be able to identify the information to support business decision-making processes and to choose the most suitable form of report for an effective representation and communication of information.

Learning skills

The course aims to develop  the following student’s abilities: to identify the characteristics of the reporting  already in use in the company or that it is need to be introduced; to understand the nature of the information produced by reports, the characteristics and the structure of the various forms of reporting, and the effects that the reporting is able to produce into the company.

None. However, It is recommend the knowledge of some topics covered in the teaching of "Programmazione e controllo", such as cost accounting and budgeting.

The course aims to analyse the purposes and characteristics of internal reporting. In particular, the reporting process will be analysed by identifying the main phases that lead to provide the information flows to support managerial choices. Examining the internal reporting, the course focuses: firstly, on the traditional reporting for both the top management and the functional managers; secondly on the strategic reporting. Particular attention is paid to the use of  the different forms of report to support managerial decisions. Finally, the influence of external reporting on internal reporting is analysed.

Garrison, Noreen, Brewer, Agliati, Cinquini, Programmazione e controllo -Management accounting per le decisioni aziendali, McGraw-Hill,2021, chapters: 6-7-8-9-10-11-13-15.

What does strategic reporting means?

Describe with examples the content of the report that support the decisions on  product price definition.

Describe with examples the content of the report on differntial analysis.

Which are the characteristics of the traditional reporting?

How does the external reporting influence the internal reporting?

Describe with examples the report on action analysis.

which are the information included in the production report?