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
The 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. 2025/2026
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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.
Risk based budgeting (2025/2026)
Teaching code
4S012442
Teacher
Coordinator
Credits
9
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
Secondo semestre LM dal Feb 16, 2026 al May 20, 2026.
Courses Single
Authorized
Learning objectives
The course aims to lead the student to be able to design and manage a management planning and control system, including business processes, in a multi-scenario perspective, which knows how to incorporate the mapping and assessment of the main business risks, as well as related containment measures. At the end of the course, the student will have to demonstrate that he can develop and organize the information flows necessary for the construction and functioning of the Risk-Based management planning and control system, also through the discussion of case studies and operational tools.
Prerequisites and basic notions
To take this course, you must have basic knowledge of accounting and financial reporting and basic knowledge of using IT tools, such as spreadsheets.
Program
Performance measurement and evaluation represent a fundamental tool for implementing effective business management, echoing the saying “you cannot manage what you do not measure.” The globalisation of capital markets, which allows investors to easily transfer resources between companies, businesses and countries, creates the need to maintain appropriate levels of remuneration. Increasing attention from shareholders and lenders to economic and financial developments means that management must have a set of reporting tools capable of constantly providing a suitable overview of managerial efficiency, effectiveness and cost-effectiveness, including prospective aspects. Starting with corporate tools, a reporting model will be constructed for the assessment of economic and financial performance, focused on the management accounts, and able to provide an initial diagnosis of a company’s strengths and weaknesses. The report will include an analysis of cash flow, through the preparation of a “managerial” financial statement. This “ex post” analysis will be followed by the use of a simulation model, which also incorporates risk assessment elements, for the preparation of economic and financial plans intended for use within the company or for third parties when raising capital. By comparing planned and actual values, it will be possible to build a comprehensive system of Key Performance Indicators, integrated with the management accounts, that distinguishes the variables within business management (products, services, markets, logistics choices, customers, suppliers, etc.) that have generated critical issues and—prospectively—risks or growth opportunities. Moving to the product/market combination level and business unit level, reporting models will be developed for a more analytical reading of business dynamics, with the aim of highlighting strengths and weaknesses in specific corporate segments and outlining future lines of development.
Bibliography
Didactic methods
The course combines various teaching methods (discussions, role play, business cases) and is supported by a Moodle platform. These activities will be fully accessible to all students.The material to be prepared consists of all the resources available in the e-learning area as well as the reference textbook.
Learning assessment procedures
The exam is written. Attending students will be assigned two business cases to develop in class. These will constitute 60% of the written exam for attending students only.
Evaluation criteria
The written exam consists of solving two exercises and 6 questions on theoretical aspects.
Criteria for the composition of the final grade
The final grade is expressed out of 30. For those attending, it takes into account the grade on the two business cases and the grade on the written exam, which must be completed in part.
Exam language
Italiano
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