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Single discipline educational activity
Course Sheet Academic Year of enrolment:
Hours of classroom activity:
Prerequisites:
Basic knowledge of accounting
Objectives
Contents Tools and purposes of Management Control systems
Extended Syllabus Module I: Planning and control systems (3 ECTS)
Results controls
Action, Personnel, and Cultural controls
Designing and evaluating Management Control systems
Module II: Management Accounting tools (3 ECTS)
Cost measurement and cost information for decision-making
Budgeting
Variance analysis
Module III: Performance measurement, evaluation and incentives (3 ECTS)
Reporting: process and models
Performance measurement and management models
From management control to strategic control systems.
Recommended Bibliography Textbooks:
Marasca S., Marchi L., Riccaboni A., Controllo di gestione. Metodologie e strumenti, II ed., Knowita Editore, 2013.
Potito L. (curatore), Pianificazione e controllo di gestione, Giappichelli, 2019.
Gasparini F., Programmazione e controllo. Guida allo svolgimento degli esercizi e problemi, II edizione, Pearson, 2016.
Additional materials provided in the classroom will be made available through the Moodle platform on the fad.unich.it web page
Methods of Provision
Teaching Methods Lessons, case studies, exercises
Evaluation methods Verification of learning:
Contacts/More Information