[ENGLISH] Course contents:The planning and control systems: meaning and functions, the organizational and informational structures, the processes. Cost accounting: cost classifications and configurations; full and direct costing; the margin of contribution; the break-even analysis; the differential analysis; the determination of the output price and the revenue management; the cost center accounting; the activity based costing. Budget system: process and documents; the sector budgets and their consolidation; the final budget. Reporting and variance analysis