82189 - Management Control Systems Lab

Academic Year 2023/2024

  • Moduli: Markus Tobias Flinspach (Modulo 1) Luca Costa (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 course aims to provide students with some tools and techniques of cost management in several contextes (for-profit, non-profit, private, public). By the end of the course students are able to: (a) to define the network of responsibility center, the different types of responsibility centers, and the basis for choosing the most appropriate type; (b) to understand what are the phases of the management control process and the characteristics of each; (c) to understand some of the issues involved in measuring non-financial performance and to implement effective integrated (financial and non-financial) measurement systems.

Course contents

1. Concepts and challenges of contemporary management control systems

Performance Management; Management accounting and control systems.
Basic components of Performance Management System design. Understanding the Business Model and value drivers. Establish purpose and strategic objective. The changing business landscape.
Managing strategic decision, controlling strategic decision in a competitive environment.

2. Accounting for strategies and control
Budgeting and how the budget links with strategic plans and objectives. Using budgets in practice
Budgeting for control. Human Problems with Budgets. New Financial Leadership using North Star Goals. Strategic management accounting. Non-financial measures of performance


Materials prepared by the instructor and available on Virtuale.

Teaching methods

The course is based on class discussions and active participation by students. Classes comprise a mix of lectures and in class activities.

Assessment methods

Written exam and group work

Teaching tools

The Virtuale website will be available to students with slide and additional material before the beginning of the course.

Office hours

See the website of Markus Tobias Flinspach

See the website of Luca Costa


Industry, innovation and infrastructure Responsible consumption and production Climate Action Partnerships for the goals

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