Studying at the University of Verona
Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.
Study Plan
This information is intended exclusively for students already enrolled in this course.If you are a new student interested in enrolling, you can find information about the course of study on the course page:
Laurea in Economia e innovazione aziendale - Enrollment from 2025/2026The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.
1° Year
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2° Year activated in the A.Y. 2022/2023
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3° Year activated in the A.Y. 2023/2024
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1 MODULE TO BE CHOSEN BETWEEN THE FOLLOWING1 MODULE TO BE CHOSEN BETWEEN THE FOLLOWING| Modules | Credits | TAF | SSD |
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Legend | Type of training activity (TTA)
TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.
Management control (2022/2023)
Teaching code
4S00395
Academic staff
Coordinator
Credits
9
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
Secondo semestre (lauree) dal Feb 20, 2023 al May 31, 2023.
Learning objectives
This course supplies the conceptual and methodological basis of management control within the evolutionary context of business decision tools. The course aims at giving students 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 students will be able to calculate the cost of a product and of other cost objects through the different methodologies included in the program, to record through management accounting systems, to do calculations relating to operating choices and investment choices, budgeting and reporting to the direction.
Prerequisites and basic notions
knowledge of concepts of cost, revenue, margin, result. knowledge of cost categories (nature classification) and the Profit & Loss structure. Knowledge of the double-entry bookkeeping
Program
Program
1. Management control and cost measurement systems
2. Measuring the full cost of the product
3. Activity Based Costing
4. Product costs in order productions and in continuous flow processes
5. Cost measurement systems based on estimates values
6. Cost accounting: methods and flows
7. Measurement systems based on direct variable costs and operative risk conditions
8. Economic information supporting short-term decision making
9. Investment decisions and capital budgeting
10. Strategic planning and budgeting: methodological issues
11. Economic control and the role of budget: organizational issues
12. Reporting for business performance measurement
The course consists in frontal lessons dedicated to theoretical basis of management control and exercises on management control tools (cost accounting, cost of products, what if analysis, budgeting…).
The course will include some deepenings on the role of management control in business innovation and/or some meetings with controllers or CFO illustrating the practical implementation of management control in their firms.
Book:
Arcari A., Programmazione e controllo, 3rd edition, McGraw-Hill, Milano, 2019
E-learning:
Further materials (slides, exercises) will be uploaded on e-learning platform.
Bibliography
Didactic methods
The course consists in frontal lessons dedicated to theoretical basis of management control and exercises on management control tools (cost accounting, cost of products, what if analysis, budgeting…).
The course will include some deepenings on the role of management control in business innovation and/or some meetings with controllers or CFO illustrating the practical implementation of management control in their firms.
Learning assessment procedures
The final exam is a written test, composed of both exercises and theoretical questions, 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 exercises.
There are no mid-term exams during the course; the exam will be the same for both attending and non-attending students.
Evaluation criteria
theoretical knowledge of the topics.
ability to solve numerical questions relative to the different control tools studied.
Criteria for the composition of the final grade
Sum of the points achieved in the excercises and theoretical questions.
Exam language
italiano
