07573 - Management Control

Academic Year 2015/2016

  • Docente: Roberto Aprile
  • Credits: 6
  • SSD: SECS-P/07
  • Language: Italian
  • Moduli: Roberto Aprile (Modulo 1) Massimiliano Zanigni (Modulo 2)
  • Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Economics and Economic Policy (cod. 8420)

Learning outcomes

To know the main aspects of management accounting, its objectives, its methodology, and its tools. To be able of analyse the performance of the company, make economic choice and correctly allocate the resources. To understand the organisation and create the suitable management accounting system. To be able to understand and use the collected information adopting a problem solving approach.

Course contents

The organisational aspects and the impact on management choices.

IT tools and software for management accounting.

Break-even analysis.

Direct costing analysis.

 Full-costing analysis: an introduction.

Readings/Bibliography

Each kind of book addressing the analysed issues, both in Italian language or in English. (the student has to arrange the choice with Professor).

Suggested books are the following ones:

  1.  Paolo Bastia, Sistemi di pianificazione e controllo, Il Mulino, Bologna, 2008.

  2. Paolo Bastia, Analisi dei costi. Evoluzione degli scopi conoscitivi, CLUEB, Bologna, 1996.

  3. Massimiliano Zanigni, L’Activity-Based Costing in atto, CEDAM, Padova, 2004.

  4. Paolo Bastia, Il  budget d’impresa, CLUEB, Bologna, 1989.

Assessment methods

Written assessment.

Office hours

See the website of Roberto Aprile

See the website of Massimiliano Zanigni