9794386 - AMMINISTRAZIONE E CONTROLLO NELLE IMPRESE TURISTICHE

Title of the course: administration and control in tourism businesses

Knowledge and understanding

The course aims to allow the student to acquire and understand the accounting system of tourism businesses, through the analysis of the main business phenomena that denote the peculiarities of the sector. The necessary cognitive tools will be provided to structure a management control system with reference to companies operating in the tourism sector. The student will therefore acquire the knowledge of the role of managerial accounting, of the main methodologies of cost and revenue analysis and of the construction of the budget by addressing these main tools in specific contexts including the hospitality one.

Applying knowledge and understanding

Through the knowledge of the accounting system, the student will be able to apply the concepts acquired. This will result in the ability to analyze and interpret the accounting system of tourism businesses by developing technical skills and competences. Understanding these aspects will be combined with the ability to apply management control techniques, as a fundamental tool for tourism businesses. Through the study and understanding of control tools, such as budget and analytical accounting, the application skills will be strengthened also considering the problems related to the complexity of some typical business realities in the sector as well as the use of innovative control techniques and methodologies. 

Making judgements

The student will develop an autonomy of judgment that will allow him to express critical considerations on the managerial processes of tourism companies and evaluate accounting and control aspects through the acquisition of data and operational tools.

Communication skills

Through the knowledge, understanding and development of specialized techniques and language, the student will be able to carry out accounting and managerial evaluations, develop communication skills and critically evaluate the logics and control tools of tourism companies.

Learning skills

The methodology used will allow the student to acquire the accounting tools for the observation and control of tourism businesses. Exercises and various applications carried out in the classroom will allow you to learn the operational and structural aspects related to accounting and control systems. Where possible, meetings with sector operators will also be organized to deal with critical issues that characterize the tourism sector.

The teaching program is divided into 2 parts and contains the accounting and control tools and methods in order to acquire the keys to reading and interpreting the main accounting records and control methodologies of tourism companies. The course will take place through lectures, exercises and, where possible, testimonials in the classroom by experts in the sector.

If the teaching is given in a mixed or remote mode, the necessary changes with respect to what was previously stated may be introduced, in order to respect the program envisaged and reported in the syllabus.

The contents of the course are structured as follows: The context of tourism businesses. Accounting records of tourism businesses. Accounting records of agencies and tour operators. Accounting records of the intermediary agencies and the professional congress organizer. Management control. Cost analysis of tourism businesses. Value chain of tourism businesses. Cost-volume analysis results. Pricing and Revenue management. Budget analysis of tourism businesses. Financial indicators. The Budget. 

1. Scannerini A. L. Rilevazioni contabili per le imprese turistiche. Alberghi, agenzie di viaggio e tour operator, organizzazione di eventi. FrancoAngeli 2021.

2. Scannerini A. L., Berretta M., Strumenti di controllo delle imprese turistiche. FrancoAngeli 2014.

3. Slides by teacher: explanations and exercises written by the teacher to support learning of topics discipline.

The examination of the discipline tends to ascertain the achievement of the educational objectives on the basis of the contents expressed in the Syllabus and takes place through an oral test and a contextual written test through the resolution of exercises in the sessions provided for by the official exam calendar.

For attending students, there is also a Final Exam on a date close to the first official session which tends to ascertain the achievement of the educational objectives and takes place through a final written test structured on the basis of the topics addressed during classroom lessons. Methods, structure and times of the final exam are communicated and described, also through classroom simulations, during the lessons. The positive outcome of the written test reserved for attending students (communicated through a notice on the DEI -CdL website in EMTT- Teacher notices) will result in passing the exam. The attending student who has not completed the attending final exam will be able to regularly take the exam according to the above procedures in one of the sessions provided for by the official calendar.

Verification of learning can also be carried out online (oral exam and contextual resolution of written exercises), should the conditions require it.

Sample questions (they are illustrative and not exhaustive)

• Sales and purchases of hotel businesses
• PCO and management aspects
• Brokerage of hotel services: accounting records
• Strategic planning
• Management control
• Cost classification
• The budget
• Revenue Management
• Types of costs
• Economic performance indicators