MANAGEMENT CONTROL

Single discipline educational activity

Course Sheet

Academic Year of enrolment:

2013/2014

Type of Course:

Characterising

Optional/Mandatory:

Compulsory

Degree:

Bachelor's Degree Programme in ECONOMICS AND MANAGEMENT

Disciplinary Sector:

Business Administration

Credits:

Programme Year:

Professor and Collaborators:

CORSI Katia

Hours of classroom activity:

Prerequisites:

Prerequisites:
To have passed the exam of the course Business administration

AF code:

40000533

Assessment Methods

Verification of learning:

final written examination

Teaching period

Second semester

Objectives

Learning outcomes of the course unit:
The course aims to investigate the principles and tools of management control in the companies governance, examining the control with systemic and process approaches.
With this course the student complete the study of components of management information system to support decision-making. At the end of the course the student should be able to determine the product cost, to realize economic analysis (i.e. costs/benefits) and use several planning tools as budget and variance analysis

Contents

Course contents:
Introduction to planning and control activities
The control system: organizational and information structures and process.
Product cost : full costing (cost center based costing; activity-based costing) and direct costing
Budgeting, reporting and variances analysis
Different types of control: actions, results and culture

Recommended Bibliography

Recommended or required reading and course materials:
Marasca S., Marchi L., Riccaboni A. (edited by), Controllo di gestione. Metodologie e strumenti, Knowita, Arezzo, 2013, Capp. 1-16 (except chapter 15).The slides and other materials used for lectures is made available to the students on the online moodle platform.

Teaching Methods

Teaching methods:
Exercises and case studies

Contacts/More Information

Readiness to offer individual assistance also in a foreign language (please specify) to incoming students: Inglese

Readiness to accept examination of incoming students also in a foreign language (please specify):
yes. Language Inglese

MANAGEMENT CONTROL

Course year: 2

Course year: 3

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MANAGEMENT CONTROL