Management control - lezione 1 (2006/2007)

Course not running

Course code
Name of lecturer
Bettina Campedelli
Number of ECTS credits allocated
Academic sector
Language of instruction
1st semester dal Oct 2, 2006 al Dec 19, 2006.

To show the organization of the course that includes this module, follow this link * Course organization

Lesson timetable

1st semester
Day Time Type Place Note
Monday 10:30 AM - 12:30 PM lesson Lecture Hall Messedaglia  
Wednesday 2:30 PM - 4:30 PM lesson Lecture Hall Messedaglia  
Thursday 10:30 AM - 12:30 PM lesson Lecture Hall Messedaglia  
Friday 2:30 PM - 4:30 PM lesson Lecture Hall Messedaglia  

Learning outcomes

The course aims to develop the most important topics of managerial accounting within the evolutionary context of instruments for decisions and control.
The course will deepen in particular the topics of cost analysis, budgeting, balanced scorecard and the most important instruments for the translation of corporate strategy into performance measures aimed at the improvement of managerial behaviour.


Managerial Accounting and the Business and Environment
Cost Terms, Concepts, and Classifications
Systems Design: Job-Order Costing
Systems Design: Process Costing
Cost Behavior: Analysis and Use
Cost-Volume-Profit Relationships
Variable Costing: A Tool for Management
Activity-Based Costing: A Tool to Aid Decision Making
Profit Planning
Standard Costs and the Balanced Scorecard
Flexible Budgets and Overhead Analysis
Segment Reporting and Decentralization
Relevant Costs for Decision Making
Capital Budgeting Decisions
Service Department Costing: An Activity Approach
Determination of prices for products and services

Reference books
Author Title Publisher Year ISBN Note
Garrison R.H., Noreen E Programmazione e controllo. Managerial accounting per le decisioni aziendali McGraw-Hill 2004

Assessment methods and criteria

The examination is written

Teaching aids