07573 - Management Control

Academic Year 2021/2022

  • Docente: Selena Aureli
  • Credits: 8
  • SSD: SECS-P/07
  • Language: Italian
  • Teaching Mode: Traditional lectures
  • Campus: Rimini
  • Corso: First cycle degree programme (L) in Business Economics (cod. 8848)

Learning outcomes

The main objective of this course is to provide students the necessary accouting knoweldge to extrapolate relevant information and data for managerial decisions from the company's information system. .

Course contents

The course deals with the tools and accounting systems used by managers to take effective and efficient decisions, which are based on the monitoring of management activities and financial performance and help managers towards the achievement of business objectives.

The main topics refer to the following:

Managerial activity and management control

Management accounting and cost measurement systems, cost classifications and cost configurations

Measuring the full product cost

The system of cost centers

Activity based costing

Job order costing and Process costing

Standard costs

Variance analysis

Assessing operational risk conditions through cost-volume-results analysis, safety margin and operational leverage

Short term decisions based on costs and revenues of different alternatives



Book: A.M. Arcari (2019) Programmazione e controllo, McGraw Hill Education, III edizione; chapters: 1, 2, 3, 4, 5, 7, 8.

In addition, slides and exercices on https://virtuale.unibo.it

Slides do not substitue the book chapters.

To achive course knowledge and pass the exam, students are invited to carefully study the examples provided by the textbook in the chapters indicated above and to carry out the exercises provided at the end of each chapter

Teaching methods

The professor will give lectures in presence and/or online.

The lessons will take place in hybrid mode (both in presence and online, through the Microsoft Teams application) if the current health situation related to covid does not change and unless otherwise indicated by the university bodies.

The lessons will be supported by power point slides.

During class, exercices will require the use of calculator or excel.

Where possible, seminars will be organized with testimonials / managers from the company world

Assessment methods

The final exam is a written exam

Either in presence or online, the written exam is always made by multiple choice questions, open questions and exercises. The exam is designed to assess the knowledge of students and their ability to use the concepts to solve problems.

The online exam will take place through eol.unibo.it

No files can be uploaded. Students have to write their answers on the online platform. The exam has to a time limit.

Students are required to use Microsoft Teams (better if you download the app) on a device with good internet connection. We are talking about a university exam, in which it is mandatory to use the webcam. Students will have to show a valid ID/passport. No other people are allowed to be present in the room and there must be no books, notebooks or notes on the desk.

Students have to enrol to the exam through Almaesami (this is compulsory). One day before the exam students will receive the link for the room on Microsoft Teams.

Students might be organized in shifts on the same day, if their number exceed a certain threshold.

Attending classes in presence or not will not be evalutated by the professor.

Students will pass the exam with a grade of at least 18 out of 30.  The following structure indicates the range of possible grandes:

< 18: insufficient (not passed)

18-23: sufficient

24-27: good

28-30: very good

30 cum laude: excellent


Teaching tools


Office hours

See the website of Selena Aureli


Quality education Decent work and economic growth

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