The course supplies the conceptual and methodological basis of management control within the context of the development of tools for business decisions.
The course aims at giving students the knowledge about the purposes and the functioning of the main tools used for planning and controlling companies’ activities, in the light of effectiveness and efficiency in management.At the end of the course the student will be able to calculate the cost of a product (or of other cost objects) through the different methodologies inserted in the program (direct cost, full cost with cost centres and with activity based costing, cost in different production process, standard costs), to bookeep through management accounting systems, to do calculations relating to operating choices and investment choices, budgeting and reporting for the direction.
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