In an increasingly competitive global marketplace, companies must
rely on effective cost management and monitoring tools
management. A sound CdG system must fulfill multiple purposes
such as:
– provide analytical information on costs, revenues and
contribution margins
– support the general economic and financial accounting system
in the valuation of warehouses, goods and products
– support the planning and control system in
forecasting (standard costs), monitoring (final costs) and
analysis of deviations
– provide elements of evaluation on resource allocation choices and
on the efficiency of their use
– constitute strategic (for the Management
General) and operational (for resource managers at various levels) decision support.
target audience
Managers and Control Professionals
Management Control, Function Managers,
Administrative Managers.
methodology
The course involves alternating
traditional training moments with
practical exercises. Business cases
analyzed will focus on the analysis of
marginality in a manufacturing company,
cost center accounting in
a company that operates by contract and the
calculation of specific service costs using the
ABC method.
duration
2-day in-person course or
webinar mode.
objectives
– Highlight the logics and
general purposes of a model
of Management Control
geared toward improving the
levels of efficiency and effectiveness
of management
– Illustrate the articulation
technical accounting system of the
Management Control in:
– budget
– forecast
– cost accounting
– reporting
– Briefly explain
methodologies and tools of
cost analysis and processing
and revenues and determination of
contribution margins
– Deepening the methodologies
Of reporting through the use
Of the performance indicators and
the techniques of data analysis
– Providing a concrete model
and operational of a system of
Management Control
– Highlight the evolution of the
Management Control Oriented
to Activity Based Costing
– Analyze a real-life case
of
Management Control system of a
manufacturing or service company.
program
– Definition of Control of
Management and its placement
within the system
organizational
– The concepts of effectiveness, efficiency
and productivity
– Key features
of the control system of
management
– The technical accounting structure and
the stages of operation
– The cost center plan and the
chart of accounts of accounting
analytical
– The classification of costs
– The reporting and analysis of the
deviations
– The importance of control
economic infra annual
– The link between variability of
costs and profitability
– The analysis of partial margins
for understanding the
profitability (EBITDA, EBIT, etc.)
– The design of a system of
Management Control
– The concepts of Activity Based
Costing
– Case in point: the
Management Control system of
a manufacturing or
services company.
