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 Aziendale e Management - 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. 2024/2025
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3° Year It will be activated in the A.Y. 2025/2026
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1 module between the following
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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.
Planning & Control (2024/2025)
Teaching code
4S02047
Academic staff
Coordinator
Credits
9
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
Secondo semestre L dal Feb 17, 2025 al May 30, 2025.
Courses Single
Authorized
Learning objectives
The course aims to provide 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
The student must have acquired the knowledge on the logic of management and detection of results in companies.
Program
1. Origins and evolution of management control
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. The economic control and the role of budget
11. Reporting for business performance measurement
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 (cost accounting, cost of products, what if analysis, budgeting…)
Bibliography
Didactic methods
The course is developed through frontal lessons concerning the theoretical notions on which management control is based, and also exercises on the functioning of different management control tools (cost accounting, cost of products, what if analysis, budgeting…)
Learning assessment procedures
The final exam is a written test, composed of both excercises and theoretical questions - open and closed-, 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.
Evaluation criteria
The exam 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.
Criteria for the composition of the final grade
The vote is obtained through the written test.
Exam language
italiano