"G. d'Annunzio"
Basic knowledge of accounting
The course aims to study tools and processes of management control systems to support the managerial decision-making process
Tools and purposes of Management Control systems
Module I: Planning and control systems (3 ECTS) Management Control Systems Results controls Designing and evaluating Management Control Systems eModule 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.
Textbooks: Marchi L., Marasca S., Chiucchi MS, Controllo di gestione, Giappichelli, 2018; Gasparini F., Programmazione e controllo. Guida allo svolgimento degli esercizi e problemi, II edizione, Pearson, 2016
Lessons, case studies, exercises
Written and oral exam
Further information by e-mail: domenico.raucci@unich.it
