93378 - CONTROLLO DI GESTIONE E ANALISI DEI COSTI

Learning outcomes

At the end of the course, the student has knowledge of accounting methodologies and operational tools aimed at rationalising company management processes, and is characterised by an institutional slant, recognising the central role of corporate governance and organisational culture for the most effective configuration of planning and control systems. At the end of the course, students acquire skills in the economic analysis of management problems and are able to tackle the various quantitative applications of management control with confidence and methodological depth. To this end, a number of specific application contexts will be developed through the study of company cases, paying particular attention to companies operating in conditions of fierce competition, constant propensity for innovation and high production complexity.

Course contents

Management accounting and business organisation

introduction to cost behaviour and cost-volume-performance relations

Measuring the behaviour of the cost function

Cost management systems and activity-based cost measurement

Relevant information in marketing decisions

Relevant information in production decisions

The master budget

Flexible budgets and variance analysis

Management control systems and economic accountability system

Management control in decentralised companies

Readings/Bibliography

Basic texts

1

Anna Maria Arcari, Programmazione e Controllo, McGraw Hill 4 edizione

Slide a supporto delle lezioni

Letture consigliate fornite dal docente

Teaching methods

The course is developed through lectures during which the main topics of the syllabus are addressed with an interactive approach based on exercises and case studies. It is important that the student engages in progressive study during the course of the various chapters of the textbook. In addition to the presentation of content, there will be continuous moments of application. The student can practise using the exercises, problems and cases that complement the textbook (Exercises, Problems and Cases in Programming and Control). The objective is to develop authentic knowledge of management accounting through the acquisition of the student's ability to apply programming and control methodologies.

Assessment methods

The examination can be taken in two modes:

Mode I: Taking two partial written tests during the course of the course. The examination is deemed passed if the student has obtained a mark of 18/30 or higher in both papers.

The final mark in the two partial written tests is the arithmetic mean of the positive marks in the two tests (only the final mark is rounded up). The awarding of an A grade in the final assessment is absolutely conditional on obtaining an A grade in both the two partial tests.
For those who obtain a positive mark in both tests, the mark will be registered ex officio.
Registration for each of the two partial tests on Alma Esami is compulsory in order to sit the partial tests and to obtain the subsequent registration of the grade.

Mode II: Taking a written test at the end of the course
If the test is successful, the grade obtained will be registered ex officio in the same roll. In
order to be able to take the written test and to obtain the subsequent registration of the grade, it is compulsory to register for the relevant exam roll on Alma Esami

Teaching tools

During the course, students will be able to refer to the teaching materials that the lecturer will make available to them

Office hours

See the website of Sabrina Gigli

See the website of Massimiliano Zanigni