Academic Year 2021/2022

  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: First cycle degree programme (L) in Management and Marketing (cod. 8406)

    Also valid for First cycle degree programme (L) in Management and Marketing (cod. 8406)

Learning outcomes

The course deepens the knowledge of accounting methods and operational tools to rationalize the management processes. The course is characterized by a its institutional prospective in recognizing the central role of corporate governance structures and organizational culture to ensure the most effective configuration of planning and control systems. Al termine del corso lo studente consegue competenze nell'analisi economica dei problemi di gestione ed è in grado di affrontare con sicurezza e spessore metodologico le variegate applicazioni quantitative del controllo di gestione. At the end of the course, students acquire competences in economic and management issues and are able to deal with varied quantitative applications of management control. To this end, will be developed some specific application contexts through the study of business cases, paying particular attention to companies that operate in conditions of intense competition, constant innovation propensity, and high production complexity.

Course contents

Accounting and Business Management
Introduction to cost behavior and cost-volume-outcome relationships
Measuring the cost function behavior
Systems, cost management and activity-based cost measurement
Relevant information in marketing decisions
Relevant information in production decisions
Master budget
Flexible budgets and variances analysis
Systems of management control system and economic empowerment
Management control in decentralized firms


Primary Sources

1) Horngren, C.T., Sundem, G.L., Stratton, W.O., Programmazione e controllo, Pearson, 2011 (edizione italiana a cura di M. Agliati e A. Ditillo):

2) Horngren, C.T., Sundem, G.L., Stratton, W.O., Esercizi Problemi e Casi di Programmazione e Controllo, Pearson, 2013 (edizione italiana a cura di M. Agliati e A. Ditillo).

Teaching methods

The course is developed through lectures during which the main topics of the program are discussed with an approach based on interactive exercises and case studies. By this mean, it is essential that the student adopts a progressive study of the various chapters of the textbooks (Horngren, Sundem, Stratton, programming and control) which are treated periodically in class. Besides the theoretical explanations, there will be moments of notions application. Students can practice using the exercises and case problems that complement the textbook (exercises, programming and control). The goal is to develop genuine knowledge of management accounting through the acquisition of skills by the student in applying the methods of planning and control.

Assessment methods

The exam can be completed two ways:

1.     Two partial written tests during the course. The test is passed if the student in both parts, receive a rating of at least 18/30.

The final vote is the arithmetic average of the two partial written tests (rounded up). The assignment of “cum Lode” in the final evaluation is strictly subject to receipt of honors in both the two partial tests.

For students who expect a positive assessment in both tests, we will proceed to the registration office of the vote. In order to take the tests for partial and subsequent registration of voting is compulsory enrollment in each of the two tests on Alma Exams.

2.     A final written exam.
If the test succeeds, the exam will be recorded in the same moment. It is compulsory the subscription to its on Alma Exams.

Descriptors and evaluation levels

Sufficient preparation and analytical skills, expressed in a formally correct language → 18-22;

Technically adequate preparation, sufficient analytical skills, even if not particularly articulated, expressed in correct language → 23-26;

In-depth knowledge of the topics covered in the course, good analytical and critical skills, mastery of specific terminology → 27-29;

Very in-depth knowledge of the topics covered in the course, critical analysis and connection skills, mastery of specific terminology → 30-30L.

Teaching tools

During the course students will develop two project works on the basis of educational materials and case studies available on www.angelopaletta.me

Office hours

See the website of Angelo Paletta


Decent work and economic growth Industry, innovation and infrastructure Responsible consumption and production

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