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MANAGEMENT CONTROL - MODULE B Course Sheet Academic Year of enrolment:
Professor and Collaborators:
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
Teaching Methods Lessons, case studies, exercises
Evaluation methods Verification of learning:
Contacts/More Information