82161 - Management Control Systems Lab

Course Unit Page


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

Decent work and economic growth

Academic Year 2020/2021

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


Part 1

  • Cinquini L., Cost management. Volume I. (1a edizione), 2017, Giappichelli Editore, Torino.
  • Pitzalis A., Tenucci A., Strumenti per l'analisi dei costi. Esercizi e casi di Cost Accounting (2a edizione), 2007, Giappichelli Editore, Torino.

Part 2

  • Emilia Gazzoni Programmazione e controllo nel non profit - Aziende sanitarie, associazioni, fondazioni, cooperative sociali, 2004, Carocci Faber
  • Ray H. Garrison, Eric W. Noreen, Peter C. Brewer, Marco Agliati, Lino Cinquini, Programmazione e controllo, 2012, Mc Graw Hill.
Further teaching materials will be uploaded within the e-learning platform.

Teaching methods

Frontal lectures and participative lectures with exercises.

Assessment methods

Written examination and elective interview.

Office hours

See the website of Emanuele Padovani

See the website of Federica Bandini