Management control (2014/2015)

Course partially running (all years except the first)

Course code
4S00395
Credits
9
Coordinator
Andrea Guerrini
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Teaching is organised as follows:
Activity Credits Period Academic staff Timetable
lezione 1 5 secondo semestre Andrea Guerrini
lezione 2 4 secondo semestre Maurizio Pizzamiglio

Lesson timetable

Learning outcomes

This course treats the most important topic of management control, as cost Accounting, budgeting, balanced scorecard and strategic control.
Many excercises and case studies will be discussed during the lessons.

Syllabus

1) The evolution of Management Control
2) Cost Accounting
3) Full Costing
4) Activity Based Costing
5) Production process and Cost Accounting
6) Variance Analysis
7) Book-keeping and Management Accounting
8) Direct Costing
9) Make or Buy Analysis
10) Capital Budgeting
11) Budgeting and Planning
12) Reporting

Text book
Anna Maria Arcari, Programmazione e Controllo, McGraw-Hill, Milano 2014

Assessment methods and criteria

Written exam. 3 excercises and 6 demand (true or false).