Planning & Control
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Secondo semestre (lauree) dal Feb 20, 2023 al May 31, 2023.
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.
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
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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 exercises and theoretical questions - open and closed questions.
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.