82161 - Management Control Systems Lab

Academic Year 2021/2022

  • Moduli: Emanuele Padovani (Modulo 1) Federica Bandini (Modulo 2)
  • Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
  • Campus: Forli
  • Corso: First cycle degree programme (L) in Economics and business (cod. 9202)

Learning outcomes

The aim of the course is to provide students with the fundamentals of cost accounting and management control.

Course contents

Part 1: Cost accounting (Professor Emanuele Padovani)

  • Cost concepts
  • Cost-volume-profit analysis
  • Full cost accounting
  • Activity based costing
  • Relevant cost for decision making

Part 2: Management Control System (Professor Federica Bandini)

  • Management control systems: goals and mechanisms
  • Management control process: budgeting, reporting, variance analysis and corrective actions
  • Financial planning and control
  • Mesuring
  • Budgeting
  • Reporting


Part 1

  • Arcari A. M., Programmazione e controllo, III edizione (no edizioni precedenti!), 2019, MacGraw-Hill, Chapters 1, 2, 3, 7, 8

Part 2

  • Arcari A. M., Programmazione e controllo, III edizione (no edizioni precedenti!), 2019, MacGraw-Hill
  • Emilia Gazzoni Programmazione e controllo nel non profit - Aziende sanitarie, associazioni, fondazioni, cooperative sociali, 2004, Carocci Faber
Further teaching materials will be uploaded within the e-learning platform.

Teaching methods

Frontal lectures and participative lectures with exercises.

Assessment methods

Written examination.

Grading system (0-30 scale):

  • <18: fail
  • 18-23: fair
  • 24-27: good
  • 28-30: really good
  • 30 cum laude: excellent

Teaching tools

Module 1: Connect platform, by McGraw-Hill

Modules 1 & 2: further teaching materials on Virtuale e-learning platform

Office hours

See the website of Emanuele Padovani

See the website of Federica Bandini


Decent work and economic growth

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.