70281 - Cost Analysis Master Degree

Course Unit Page

Academic Year 2019/2020

Course contents

Course program:

  • The meaning of planning and control activities;

  • Planning and control activities in companies;

  • Decision making processes in companies;

  • The corporate strategies and strategic planning;

  • Planning and control systems in the managerial enterprise;

  • Planning and control systems: implications on corporate governance;

  • Strategic Management Control and Planning;

  • Management control system: the organizational dimension, the tools and the process;

  • The economic analysis for planning and control;

  • The methods and quantitative measurements for the economic analysis;

  • The corporate planning and budgeting;

  • Operating budget and master budget: learn to draw and read;

  • Reporting as a tool for top and middle management;

  • Planning and control systems in complex companies and in business groups;

  • Planning and control systems for the value creation;

  • Designing planning and control systems.

    Monographic part:

  • Recovery and renewal strategies for companies in financial and economic distress and the related turnaround planning;

  • Planning and control systems to support projects in turnaround management.


Textbooks: (any alternative book has to be agreed with the teacher)

  1. Paolo Bastia, Sistemi di pianificazione e controllo, Il Mulino, Bologna, 2008.

  2. Paolo Bastia, Analisi dei costi. Evoluzione degli scopi conoscitivi, CLUEB, Bologna, 1996.

  3. Massimiliano Zanigni, L’Activity-Based Costing in atto, CEDAM, Padova, 2004.

  4. Paolo Bastia, Il budget d’impresa, CLUEB, Bologna, 1989.

Assessment methods

Examination arrangements:

A written examination is required. A next oral examination is optional, to be held on the same day or no later than one year from the date of the written examination, whether the vote (of the written exam) would not be satisfactory for the student.

Teaching tools

Office hours for students: students will be received in the Teacher office at the Bologna Department of Business Sciences, 34, Capo di Lucca Street. Office hours will be communicated (as well as any amendments) through the web page of the Teacher.

Office hours

See the website of Massimiliano Zanigni