Educational objectives
The students will master the advanced tools of management accounting (control of cost and revenue data) and the most innovative performance management systems.
Knowledge and understanding
After completing the course, the students will be expected to know how:
to classify and allocate costs
to understand management accounting systems
to describe Cost-Volume-Profit Relationships
to describe different performance management systems
to identify the relevant accounting data for decision making

Capacity to apply knowledge and understanding
After completing the course, the students will be expected:
to use data from analytical accounting systems
to elaborate managerial accounting documents
to calculate most relevant performance measures
to make complex business decisions using management accounting data.
Autonomous judgement 
After completing the course, the students will be able to interpret budgets and variance analysis (to control the economic and financial equilibrium and set guidelines for actions), even in complex situations and limited available data.
Communication skills
After completing the course, the students will be able to communicate clearly and in a thorough manner problems, idea and solutions about the performance controls