17269 - Planning and Control Systems

Course Unit Page


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

Quality education

Academic Year 2021/2022

Learning outcomes

At the end of the module, the student acquires the knowledge of systems and analysis tools aimed at rationalizing corporate governance and management processes. The module is characterized by an institutional perspective and aims at underlining the central role of organizational culture for the most effective configuration of planning and control systems. Through the support of business cases, the specific contexts of application are investigated, paying particular attention to companies that operate in conditions of high management and organizational complexity.

Course contents

  • The planning and control system: introductory aspects
    The design of the responsibility map
    Performance indicators
    The master budget and the technical-accounting construction
    The budgeting process, organizational aspects
    The reporting system and the analysis of variances
    The control of performance in companies operating in conditions of high managerial and organizational complexity: the case of the health company.


Gazzoni E. "Programmazione e controllo nel non profit", Carocci Faber, ISBN: 9788874660964 (CAP.4-5-6)

Gazzoni E. (2022), "Il controllo della performance nelle organizzazioni complesse" Create McGraw-Hill, ISBN 9781307781281

Supplementary materials (slides, exercises) made available by the teacher on the e-learning platform of the teaching are also part of the exam program.

Teaching methods

The pedagogical approach is based on a combination of lectures, exercises, discussion questions and case studies.

Assessment methods

The test will be written, with multiple-choice quizzes and will follow the University's guidelines.

Teaching tools

All news and information related to the course and additional teaching materials will be available on the e-learning platform.

Office hours

See the website of Emilia Gazzoni