The course would supply the conceptual and methodological basis of management control within the context of the development of tools for corporate governance 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.
In particular the course focuses on the issues related to costs analysis, budgeting, cost accounting, variance analysis, information supporting short term decision making and key tools used to translate the business strategy into performance measures to improve managerial behaviours and companies’ results.
The course consists in frontal lessons concerning the theoretical notions on which management control is based, and also exercises on the functioning of different management control tools.
1. Origins and evolution of administrative control in the Italian and foreign literature
2. The administrative activity and the costs measurement system
3. Measuring the full cost per unit of product: the resources orientation and the cost centers system
4. The measurement system of full cost-based activities
5. The measurement of products cost in order productions and in continuous flow processes
6. The costs measurement system based on estimates values
7. The analytical detection of costs and revenues: methods and flows
8. The measurements systems based on direct variable costs and operative risk conditions
9. Economic information supporting short-term decision making
10. Investment decisions and capital budget
11. The economic control and the role of budget
12. Reporting for business performance measurement
|Anna Maria Arcari||Programmazione e controllo (Edizione 3)||McGraw Hill||2019||Il contenuto dei libri di testo, nonché delle lezioni tenute in aula, è aderente al programma. Ulteriori materiali saranno disponibili sulla piattaforma Ateneonline di McGraw-Hill (http://www.ateneonline.it/arcari/areastudenti.asp), a completamento delle parti stampate del libro di testo dell’insegnamento, e sulla piattaforma e-learning dell’insegnamento, a cui lo studente può iscriversi mediante password fornita dal docente.|
The final exam is a written and/or oral test and is aimed at checking the knowledge of the topics in the course program and the ability to apply the management control tools to the different cases included in the excercises.
There are no intermediate test.