82161 - Management Control Systems Lab

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

Readings/Bibliography

Part 1

• Arcari A. M., Programmazione e controllo, 4a edizione (no edizioni precedenti!), 2023, MacGraw-Hill, Chapters 1, 2, 3, 7, 8

Part 2

• Arcari A. M., Programmazione e controllo, 4a edizione (no edizioni precedenti!), 2023, 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