The course aims at investigating logic, techniques and tools of management control, examining instruments able to satisfy new strategic needs of the firms.
With this course, the student completes the study of the components of the accounting information system to support the decision-making process and his knowledge about the advanced management and control tools.
At the end of the course, the student acquired:
(1) Knowledge and ability to understand: know the management control system and the dual accounting system; the several budget configurations aimed at keeping more flexible the business planning process; adopt economic-financial forecast models; use the strategic control tools that link strategy to actions; sketch out special tools for supporting product/market choice.
(2) Ability to apply knowledge and understanding: know-how cost accounting programs linked to the dual accounting system; sketch out economic-financial forecast models following a cause-effect relationship to support the programming activities; set up performance measurement systems to link control tools to strategy.
(3) Autonomy of judgment: ability to analyze and interpret data deriving from cost accounting referred to costs and contribution margin; evaluating if performance measurement systems fit the organizational environment of the firms.
(4) Communication skills: although this course does not foresee specific activities aimed at developing communication skills, the student will be able to operate within heterogeneous teams work, highlighting the peculiarities and differences of the analysis perspective from other human and social sciences. The student will also be able to arrange models able to explain the firm's strategic vision and define adequate aims for steering organizational behaviours.
(5) Learning skills: the critical-conceptual content of this course fosters the deepening of advanced and more specialized programming and control contents.