The course aims to develop knowledge about logics and tools for the evaluation of the companies' performance. After positioning the main tools of management control theorized by doctrine and practitioners, the course analyses cost accounting and budget systems by highlighting data and information useful for managerial decisions.
Anna Maria Arcari (2019), Programmazione e controllo (III° edizione), McGraw Hill Education.
Chapters 1, 2, 5, 7, 8, 10, 11 and 12 only
(and with the exclusion of sections 5.4, 8.3, 11.3.1, 11.3.2, 11.3.3, 11.6, 11.6.1, 11.6.2, 11.6.3, 12.6.1 e 12.6.2)
The course aims to explain the fundamentals of programming and control system, the main tools for management control. In particular, the course aims to highlight cost accounting and budgeting system. Students will be able to evaluate the financial, economic and patrimonial trends using the main programming and management control tools.
This is a taught course based on face-to-face learning and exercises. Additional course materials are available on the e-learning platform.
Type of Assessment
- The programming and control system and the auditing role.
- The cost management system
- The full cost product measurement
- The cost budgeting
- The direct and variable cost measurement, the operative risk
- Costs and data for budgeting system
- The budgeting system
- Organization and budgetary control
- The reporting system