- Docente: Sabrina Gigli
- Credits: 9
- SSD: SECS-P/07
- Language: Italian
- Moduli: Sabrina Gigli (Modulo 1) Massimiliano Zanigni (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Business Administration (cod. 0897)
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