90581 - CONTROLLO DIREZIONALE E VALUTAZIONE DELLE PERFORMANCE

Course Unit Page

Academic Year 2019/2020

Learning outcomes

The course deepens the knowledge of accounting methods and operational tools to rationalize the management processes. The course is characterized by a its institutional prospective in recognizing the central role of corporate governance structures and organizational culture to ensure the most effective configuration of planning and control systems.

At the end of the course, students acquire competences in economic and management issues and are able to deal with varied quantitative applications of management control. To this end, will be developed some specific application contexts through the study of business cases, paying particular attention to companies that operate in conditions of intense competition, constant innovation propensity, and high production complexity.

Course contents

Accounting and Business Management
Introduction to cost behavior and cost-volume-outcome relationships
Measuring the cost function behavior
Relevant information in marketing decisions
Relevant information in production decisions
Master budget
Flexible budgets and variances analysis
Systems of management control system and economic empowerment
Management control in decentralized firms

Readings/Bibliography

Programmazione e controllo - A.M. Arcari - McGrwHill

Teaching methods

In class lessons and working group

Assessment methods

Written exam and working group

Office hours

See the website of Sabrina Gigli

See the website of Massimiliano Zanigni