17642 - Business Planning & Control for Tourism and Hospitality

Course Unit Page


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

Good health and well-being Decent work and economic growth Life on land

Academic Year 2019/2020

Learning outcomes

The student deepens the skills related to the company information system, with particular regard to companies operating in the tourist-hospitality sector. Interprets the financial statements by analyzing them, designs and applies the main tools for the control and programming of corporate management.

Course contents

The course divides into two modules:

MODULE (30 h.) (February 17 - March 23)

MODULE II (30 h.)

I MODULE program

1-Introduction to programming and management control. The information system for management control

2-The financial statements in management control: concept and functions. The analysis by index of the financial statements: theory and practice

3-Management accounting: content and functions. The different types of management accounting information and their use.

4-Advantages and disadvantages of management accounting and training

5- The classification of costs according to their behavior. Cost-volume diagrams: theory and exercise 6- Environmental costs: theory and calculation

7- Analysis of the break-even point: theory and practice. The contribution margin: theory and practice.

8-The environmental contribution margin

9- The budget of hotel businesses: theory and practice

MODULE II (30 h.)

1Full costing, use of the full cost calculation

2. Accounting by cost centers: cost centers and responsibility centers, basis of allocation of indirect costs

3. Job order costing and process costing

4. Calculation of full cost in tourism sector

5. Activity-based costing

6. Standard costs, flexible budget, variable cost systems, quality costs

7. Analysis of production cost variances: variances in direct materials, labor and general production costs; variances of volumes and prices



Anthony et al. (2016) "Control systems - Economic analysis for business decisions" by Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchan, McGraw Hill, January 2016 edition (14 / and d)

Handouts for the exclusive use of students (online) and online teaching material.

Seminar material

Teaching methods

Lectures, seminar and working groups

Assessment methods

The exam is aimed at assessing the skills and critical skills developed by students as regards mainly tools for economic, financial and environmental decisions
The exam consists of the written test .
Registration for the exam is mandatory and students must register through AlmaEsami according to the general rules of the School of Economics, Management and Statistics.

The maximum score is 30 points, and the minimum required to pass the exam is 18/30.

FINAL VOTE: arithmetic mean of the final evaluation of the two modules (with normal rounding) (+ incentive points for the first module)

Written test

Teaching tools

Slides and teaching material

Office hours

See the website of Maria-Gabriella Baldarelli

See the website of Matteo Santi

See the website of Selena Aureli