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Attraverso lo studio approfondito delle varianze di prezzo e quantità, i partecipanti acquisiranno le competenze necessarie per interpretare gli scostamenti e trasformare i dati contabili in leve strategiche fondamentali per i processi decisionali aziendali.<br /> </div> <div class="openall" style="text-align:center; cursor:pointer;"> <img src="/images/down.png"> </div> <div class="closeall" style="text-align:center; cursor:pointer; display:none"> <img src="/images/up.png"> </div> <br><br> </div> <div class="col-md-2"> Destinatari </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC"> </div> <div class="col-md-2" style="padding-top:20px;"> Docenti </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Dott. <a style=" cursor:pointer;" data-toggle="modal" data-target="#modal-doc7298" href="#"><b>Luca Fornaciari</b></a><div class="modal fade" id="modal-doc7298" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Luca Fornaciari</h2> <p><br> Dottore Commercialista in Reggio Emilia e Ricercatore di Economia Aziendale presso l’Università degli Studi di Parma </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div> </div> <div class="col-md-2" style="padding-top:20px;"> Programma </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> <br> <div class="guardamauro2" style="display:none;">roduzione alla pianificazione, alla programmazione e al controllo</p><p>Il business plan come strumento di pianificazione</p><p>Il contenuto del business plan secondo la prevalente dottrina</p><p>Una modalità empirica per la redazione del business plan</p><p>Il budget come strumento di programmazione</p><p>Il processo di redazione del budget</p><p>La composizione del budget</p><p>Il budget delle vendite</p><p>Il budget della produzione</p><p>Il budget dei materiali diretti</p><p>Il budget della manodopera/personale</p><p>Il budget dei costi generali di produzione</p><p>Il budget di cassa e quelli economici e patrimoniali</p><p>Il calcolo delle varianze</p><p>Scostamenti di prezzo e di quantità</p><p>L’analisi dei valori differenziali</p><p>Esemplificazioni</p><p> </p></div> <div class="openall2" style="text-align:center; cursor:pointer;"> <img src="/images/down.png"> </div> <div class="closeall2" style="text-align:center; cursor:pointer; display:none"> <img src="/images/up.png"> </div> </div> <div class="col-md-2" style="padding-top:20px;"> Materiali didattici </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Il partecipante troverà nell’area riservata la registrazione del webinar e il materiale didattico utilizzato, entro 5 giorni dal termine del corso. </div> <div class="col-md-2" style="padding-top:20px;"> Attestato </div> <div class="col-md-10" style="border-left:solid 1px #00A0DC; padding-top:20px;"> Sarà possibile scaricarlo accedendo dall’area riservata entro entro 30 giorni dal termine dell’iniziativa formativa o al ricevimento della delibera di accreditamento dall’Ordine competente. </div> </div> </div> </div> <div class="col-md-3 margin-btm70" style=""> <div class="col-sm-12" style="margin-top: -30px;padding-bottom: 20px; text-align:center;"> <div class="search-small-icon-hp"> <svg xmlns="http://www.w3.org/2000/svg" width="31.377" height="56.798" viewBox="0 0 31.377 56.798"><defs><style>.a,.b{fill:none;stroke-linecap:round;stroke-linejoin:round;}.a,.b,.c,.d{stroke:#133371;stroke-width:2px;}.b{stroke-dasharray:4.35;}.c{fill:#fff;stroke-miterlimit:10;}.d{fill:#00a6de;}</style></defs><g transform="translate(1 1.001)"><g transform="translate(0)"><line class="a" x1="1.736" y1="3.148" transform="translate(5.777 2.314)"/><line class="a" y1="3.595" x2="0.005" transform="translate(14.666)"/><line class="a" y1="3.143" x2="1.745" transform="translate(21.828 2.281)"/><circle class="b" cx="14.688" cy="14.688" r="14.688" transform="translate(0 17.973)"/><circle class="c" cx="11.707" cy="11.707" r="11.707" transform="translate(2.998 6.674)"/><line class="c" y2="11.387" transform="translate(14.689 30.088)"/><path class="d" d="M2.444,0H15.451a2.444,2.444,0,1,1,0,4.888H2.444A2.444,2.444,0,0,1,0,2.444H0A2.444,2.444,0,0,1,2.444,0Z" transform="translate(17.133 36.902) rotate(90)"/><circle class="c" cx="8.545" cy="8.545" r="8.545" transform="translate(6.16 9.836)"/></g></g></svg> </div> <form method="POST" action="/it/ricerca"> <div class="search-small-right-hp"> <input type="text" placeholder="Cerca" name="parola"> </div> </form> <div style="clear:both;"></div> </div> <div class="col-sm-12 post-content" style="margin-bottom:40px;"> <div style="background: #f3f5f8; padding: 20px; "> <div class="three-title-hp" style="padding:0px;"> <div class="three-name-hp" style="width:100%"> <h4>WEBINAR</h4><br><br> </div> <div class="clearfix"></div> </div> <div class="notizie-info-hp" STYLE="color:#133371;"> <b>Data:</b> <br>dal 12/11/2026 al 27/11/2026 <br><a style="font-size:13px; text-decoration:underline; cursor:pointer;" data-toggle="modal" data-target="#modal-lezioni" href="">CALENDARIO LEZIONI</a> <div class="modal fade" id="modal-lezioni" tabindex="-1" role="dialog" aria-labelledby="myModalLabel"> <div class="modal-dialog modal-lg" role="document"> <div class="modal-content"> <div class="modal-body"> <h2>Calendario Lezioni</h2> <p><br> <b>12/11/2026</b> 14:30 - 18:30<br>Gli strumenti per la pianificazione e programmazione aziendale<br><a href="/ajax/ics2.php?id=3660&lez=8689" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br><b>19/11/2026</b> 14:30 - 18:30<br>Gli strumenti per la pianificazione e programmazione aziendale<br><a href="/ajax/ics2.php?id=3660&lez=8690" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br><b>27/11/2026</b> 14:30 - 18:30<br>Gli strumenti per la pianificazione e programmazione aziendale<br><a href="/ajax/ics2.php?id=3660&lez=8691" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a><br><br> <!--<a href="/ajax/ics.php?id=" style="font-size:13px; text-decoration:underline; cursor:pointer;">SALVA SUL CALENDARIO DI POSTA</a>--> </p> </div> <div class="modal-footer"> <div class="row"> <div class="col-xs-6"> <button type="button" class="btn btn-default full-width btn_gfl_fullwidth" data-dismiss="modal">Chiudi</button> </div> </div> </div> </div> </div> </div> <br><b>Durata: </b>12 ore <!--<br><b>Orario: </b> 10.00-16.00--> <br><br><b>CREDITI FORMATIVI: </b><br> <b>Commercialisti</b><br>inoltrata richiesta all’Ordine Competente<br> <form method="GET" action="https://shop.giuffre.it/026103335-gli-strumenti-per-la-pianificazione-e-programmazione-aziendale.html" target="_blank"> <input type="hidden" name="id" value="3660"> <br> <b>QUOTA DI PARTECIPAZIONE:</b><br> </div> </div> <div id="price" style="position:relative"> <div style="padding-top:0px; 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padding: 0 30px;"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12 col-12 operating-block-in-ghp"> <div class="common-title-main-ghp"> <div class=""> <div class="common-title-ghp">Potrebbero interessarti anche:</div> </div> </div> <div class="row"> <div class="lette-box-hp col-md-4" style=""> <div class="lette-part-hp" style="border-bottom:0px;"> <div class="lette-img-hp"> <a href=""><img src="/media/thumb.php?src=0.jpg&w=380&h=150" alt=""></a> </div> <div class="lette-part-info-hp"> <div class="lette-title-hp">07/11/2025</div> <div class="lette-details-hp"> <p><strong> DPO ACADEMY in partnership con Rödl & Partner</strong><br></p> </div> <div class="view-all-link-hp pl-0"><a href="/it/corso//3470">Leggi tutto</a></div> </div> </div> </div> <div class="lette-box-hp col-md-4" style=""> <div class="lette-part-hp" style="border-bottom:0px;"> <div class="lette-img-hp"> <a href=""><img src="/media/thumb.php?src=0.jpg&w=380&h=150" alt=""></a> </div> <div class="lette-part-info-hp"> <div class="lette-title-hp">26/11/2026</div> <div class="lette-details-hp"> <p><strong> La redazione del bilancio consolidato</strong><br></p> </div> <div class="view-all-link-hp pl-0"><a href="/it/corso//3616">Leggi tutto</a></div> </div> </div> </div> <div class="lette-box-hp col-md-4" style=""> <div class="lette-part-hp" style="border-bottom:0px;"> <div class="lette-img-hp"> <a href=""><img src="/media/thumb.php?src=0.jpg&w=380&h=150" alt=""></a> </div> <div class="lette-part-info-hp"> <div class="lette-title-hp">11/05/2026</div> <div class="lette-details-hp"> <p><strong> Lavoro stagionale nei settori del turismo e della ristorazione </strong><br></p> </div> <div class="view-all-link-hp pl-0"><a href="/it/corso//3602">Leggi tutto</a></div> </div> </div> </div> </div> <div class="clearfix"></div> </div> </div> </div> </div> <style> .post::after { border-top: 8px solid ; 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}); jQuery('.closeall').click(function() { jQuery('.openall').show(); jQuery('.closeall').hide(); jQuery('.guardamauro').hide(); }); jQuery('.openall2').click(function() { jQuery('.guardamauro2').show(); jQuery('.openall2').hide(); jQuery('.closeall2').show(); }); jQuery('.closeall2').click(function() { jQuery('.guardamauro2').hide(); jQuery('.openall2').show(); jQuery('.closeall2').hide(); }); $("#banner_slider").owlCarousel({ loop:true, margin:0, items:1, nav:false, dots:true, touchDrag : false, mouseDrag : false, animateOut: 'fadeOut', autoplay:true }); $("#banner_sliderx").owlCarousel({ loop:true, margin:0, items:1, nav:true, dots:true, animateOut: 'fadeOut', autoplay:true }); $("#news_slider1").owlCarousel({ loop:true, margin:0, items:1, nav:true, dots:false, animateOut: 'fadeOut', autoplay:true }); $("#news_slider2").owlCarousel({ loop:true, margin:0, items:1, nav:true, dots:false, autoplayTimeout:'5500', animateOut: 'fadeOut', autoplay:true }); $("#news_slider3").owlCarousel({ loop:true, margin:0, items:1, nav:true, dots:false, autoplayTimeout:'6000', animateOut: 'fadeOut', autoplay:true }); $("#news_slider4").owlCarousel({ loop:true, margin:0, items:1, nav:true, dots:false, animateOut: 'fadeOut', autoplay:true }); $("#prod_slider").owlCarousel({ loop:false, margin:0, nav:true, dots:false, autoplayTimeout:'10000', animateOut: 'fadeOut', rewind: true, autoplay:true, responsive:{ 0:{ items:1, }, 600:{ items:2, }, 1000:{ items:6, } } }); /* $('.checkbox').change(function(){ if($('.checkbox:checked').length==0){ $('.result-item-rip').show(); //Show all,when nothing is checked $('.old').hide(); }else{ $('.result-item-rip').hide(); $('.checkbox:checked').each(function(){ $('.'+$(this).attr('id')).show(); $('.old').hide(); }); } }); */ $('.materiax').change(function(){ if($('.materiax:checked').length==0) { $('input[name="filter1"]').prop('checked', false); $('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter1"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.periodox').change(function(){ if($('.periodox:checked').length==0) { $('input[name="filter3"]').prop('checked', false); $('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter3"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.cittax').change(function(){ if($('.cittax:checked').length==0) { $('input[name="filter4"]').prop('checked', false); $('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter4"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.professionix').change(function(){ if($('.professionix:checked').length==0) { $('input[name="filter5"]').prop('checked', false); $('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter5"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.materiax').change(function(){ if($('.materiax:checked').length==0) { $('input[name="filter1"]').prop('checked', false); $('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter1"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.tipologiax').change(function(){ if($('.tipologiax:checked').length==0) { $('input[name="filter2"]').prop('checked', false); $('.data-generale-agenda').show(); //Show all,when nothing is checked } else { //alert('ciao'); $('input[name="filter2"]').prop('checked', true); $('.data-generale-agenda').show(); //Show all,when nothing is checked } }); $('.checkbox2').change(function(){ if($('.checkbox2:checked').length==0) { $('.data-generale-agenda').show(); //Show all,when nothing is checked $('.old').hide(); } else { $('.data-generale-agenda').hide(); var val = []; $('.checkbox2:checked').each(function(i) { val[i] = $(this).attr('id'); $('.'+$(this).attr('id')).show(); $('.old').hide(); }); //alert(val); } }); $("#filter1 :checkbox,#filter2 :checkbox,#filter3 :checkbox,#filter4 :checkbox,#filter5 :checkbox").click(function () { $("div.list").hide(); var Filter1Array = []; var Filter2Array = []; var Filter3Array = []; var Filter4Array = []; var Filter5Array = []; var filter1_Count = 0, filter2_Count = 0, filter3_Count = 0, filter4_Count = 0, filter5_Count = 0; $("#filter1 :checkbox:checked").each(function () { Filter1Array[filter1_Count] = $(this).val(); filter1_Count++ }); $("#filter2 :checkbox:checked").each(function () { Filter2Array[filter2_Count] = $(this).val(); filter2_Count++ }); $("#filter3 :checkbox:checked").each(function () { Filter3Array[filter3_Count] = $(this).val(); filter3_Count++ }); $("#filter4 :checkbox:checked").each(function () { Filter4Array[filter4_Count] = $(this).val(); filter4_Count++ }); $("#filter5 :checkbox:checked").each(function () { Filter5Array[filter5_Count] = $(this).val(); filter5_Count++ }); var filter1string var filter2string var filter3string var filter4string var filter5string var filter1checked = false var filter2checked = false var filter3checked = false var filter4checked = false var filter5checked = false if (filter1_Count == 0) { filter1_Count = 1; } else { filter1checked = true; } if (filter2_Count == 0) { filter2_Count = 1; } else { filter2checked = true; } if (filter3_Count == 0) { filter3_Count = 1; } else { filter3checked = true; } if (filter4_Count == 0) { filter4_Count = 1; } else { filter4checked = true; } if (filter5_Count == 0) { filter5_Count = 1; } else { filter5checked = true; } for (f1 = 0; f1 < filter1_Count; f1++) { if (Filter1Array[f1] != null) { filter1string = '.' + Filter1Array[f1] } else { filter1string = '' } for (f2 = 0; f2 < filter2_Count; f2++) { if (Filter2Array[f2] != null) { filter2string = '.' + Filter2Array[f2] } else { filter2string = '' } for (f3 = 0; f3 < filter3_Count; f3++) { if (Filter3Array[f3] != null) { filter3string = '.' + Filter3Array[f3] } else { filter3string = '' } for (f4 = 0; f4 < filter4_Count; f4++) { if (Filter4Array[f4] != null) { filter4string = '.' + Filter4Array[f4] } else { filter4string = '' } for (f5 = 0; f5 < filter5_Count; f5++) { if (Filter5Array[f5] != null) { filter5string = '.' + Filter5Array[f5] } else { filter5string = '' } var QueryString = filter1string + filter2string + filter3string + filter4string + filter5string $(QueryString).fadeIn('fast'); } } } } } if (!filter1checked && !filter2checked && !filter3checked && !filter4checked && !filter5checked) { $("div.list").fadeIn('fast'); }; if ($('div.list:visible').length === 0) { $(".NoResults").html("<p class='error'>No products match your filter selections. Please try a different combination.</p>"); } else { $(".NoResults").html(""); } }); /* $(document).ready(function() { var $results=$('.data-generale-agenda').text(function(){ //return $(this).data('category') }) var $checks=$(':checkbox[name^=fl]').change(function(){ var $checked=$checks.filter(':checked'); show all when nothing checked if(!$checked.length){ $results.show(); return; } var checkedVals= $.map($checked, function(el){ return el.value alert(el.value); }); $results.hide().filter(function(){ var cats=$(this).data('category').split(' '); var checkMatches=$.grep(checkedVals, function(val){ return $.inArray(val, cats) >-1; }); return checkMatches.length === checkedVals.length; }).show(); }); });*/ $('.event-scap').click(function() { $('.result-item-rip').hide(); $('.data-'+$(this).attr('id')).show(); }); </script> <script> $(document).ready(function(){ $("#form-invia").click(function(e){ e.preventDefault(); var dati = $("#form-inoltra").serialize(); $.ajax({ type: "POST", url: "/ajax/sendsuggerisci.php", data: dati, success: function(response){ if(response=='1') { $("#carrello").html('<span style="color:green"><br>Dati compilati <strong>correttamente</strong>,<br>la mail è stata inviata al collega</span>'); $("#domanda").hide(); //$('input[type=text]').val(''); } else { $("#carrello").html(response); } } }); }); }); $('.showall').click(function() { $('.hid').toggle(); $('.showall').hide(); $('.showmeno').show(); }); $('.showmeno').click(function() { $('.hid').toggle(); $('.showall').show(); $('.showmeno').hide(); }); $(function() { $("#provincia").change(function() { var $form = $(".assistenza"); $.ajax({ type: "POST", url: "/ajax/assistenza.php", data: $form.serialize(), success: function(response){ $("#result").html(response); } }); $.ajax({ type: "POST", url: "/ajax/assistenza2.php", data: $form.serialize(), success: function(response){ $("#mapBig").html(response); } }); }); }); $(function() { $("#inputTitolo").change(function() { var $form = $(".assistenza_agenzia"); $.ajax({ type: "POST", url: "/ajax/assistenza5.php", data: $form.serialize(), success: function(response){ $("#result").html(response); } }); $.ajax({ type: "POST", url: "/ajax/assistenza4.php", data: $form.serialize(), success: function(response){ $("#mapBig").html(response); $("#mapBig").show(); } }); }); }); $(function() { $("#inputTipo").change(function() { var $form = $(".assistenza_agenzia"); $.ajax({ type: "POST", url: "/ajax/assistenza5.php", data: $form.serialize(), success: function(response){ $("#result").html(response); } }); $.ajax({ type: "POST", url: "/ajax/assistenza4.php", data: $form.serialize(), success: function(response){ $("#mapBig").html(response); $("#mapBig").show(); } }); }); }); $(function() { $(".tipox").change(function() { var $form = $(".assistenza"); $.ajax({ type: "POST", url: "/ajax/assistenza.php", data: $form.serialize(), success: function(response){ $("#result").html(response); } }); $.ajax({ type: "POST", url: "/ajax/assistenza2.php", data: $form.serialize(), success: function(response){ $("#mapBig").html(response); } }); }); }); $('.assistenza').submit(function(e) { // return false so form submits through jQuery rather than reloading page. if (e.preventDefault) e.preventDefault(); else e.returnValue = false; var $form = $(".assistenza"); $.ajax({ type: "POST", url: "/ajax/assistenza.php", data: $form.serialize(), success: function(response){ $("#result").html(response); } }); $.ajax({ type: "POST", url: "/ajax/assistenza2.php", data: $form.serialize(), success: function(response){ $("#mapBig").html(response); } }); }); $(".change_month").click(function(e){ e.preventDefault(); $.ajax({ type: "GET", url: "/ajax/calendario.php", data: $(this).attr("id"), success: function(response){ $("#vedicalendario").html(response); } }); }); </script> <script src="/js/prism.js"></script> <script src="/js/custom.js"></script> <script> $(window).scroll(function() { var scroll = $(window).scrollTop(); //>=, not <= if (scroll >= 60) { //clearHeader, not clearheader - caps H $("body").addClass("scrolled"); } else if (scroll < 60) { //clearHeader, not clearheader - caps H $("body").removeClass("scrolled"); } }); </script> <script src="https://stackpath.bootstrapcdn.com/bootstrap/4.4.1/js/bootstrap.bundle.min.js" type="text/javascript"></script> <style> .scrolled .header-bottom-hp{ position:fixed; width:100%; background:#fff; z-index:1000; top:0px; box-shadow: 0 4px 10px -2px #ccc; } </style> </body> </html>