TY - JOUR PY - 2015 SN - 2239-4397 T1 - Dal Reporting alla Contabilità Industriale. Relazioni di coerenza e integrazione informativa JO - MANAGEMENT CONTROL DA - 12/15/2015 12:00:00 AM DO - 10.3280/MACO2015-003007 UR - http://www.francoangeli.it/Riviste/Scheda_rivista.aspx?idArticolo=55561 AU - Musso, Alessandra SP - 117 EP - 136 IS - 3 VL - LA - IT AB - The paper focuses on managerial accounting and cost accounting features, their different logics in the budgeting process, highlighting the importance of calculating the cost of the product, for prices formulation and inventory evaluation, the balance sheet item that more than any other transcends the accounting. While going down the bill of material, the value of production processes, represented by routing, increases. As a matter of fact, the typical question of Management Control, especially for industrial controlling, is what costs are included in the calculation of step rate, to check with the consistency of reporting scheme. PB - FrancoAngeli ER -