- Docente: Matteo Santi
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Management and Marketing (cod. 8406)
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from Feb 09, 2026 to May 12, 2026
Course contents
Definition and objectives of Management Control SYSTEMS.
The management cycle: planning, control, evaluation, monitoring. (feed back - loop)
Multidimensional Management Control
Analysis of the business model and definition of strategic objectives.
Introduction to the multidimensional dimension: processes, products, geographical areas. Application exempla
Budgeting systems (sales budgets, production, costs).
Performance Measurement Systems (KPIs & BSCs)
Definition and selection of Key Performance Indicators (KPIs).
The Balanced Scorecard (BSC): perspectives (financial, customers, internal processes, learning/growth).
Strategic maps and the link between strategy and operations.
Operational Tools and Multidimensional Analysis
Costing: Traditional and Activity-Based Costing (ABC) methods.
Analysis of costs and revenues by dimension (process, product line, channel).
Standard Costing and variance analysis.
Reporting and Decision Support
Design of reports and management dashboards
Economic and financial analysis and simulations.
Practical cases
Examples MANAGEMENT CONTROL in different sectors (manufacturing, services, non-profit, healthcare).
Readings/Bibliography
Kaplan Robert S., Norton David P. Balanced Scorecard; Tradurre la strategia in azione- introduzione e cura di Alberto Bubbio Ed.2024
Dispense e libri verranno consigliati a lezione e resi disponibili ON SITE Virtuale
Teaching methods
tradicional teaching methosd with lessons and slides whith examples ispired by real companies
Assessment methods
written exams with open questions and multiple choices
to evaluate the knowledge-
non sufficient < 18
sufficient 18 - 23
good 24- 27
very good 28-30
top grade 30 with laude
Office hours
See the website of Matteo Santi