OVERVIEW

AIMS AND CONTENT

LEARNING OUTCOMES

The course proposes the study of the planning and management control system and provides a framework of theoretical and methodological knowledge to support management for the formulation of operational decisions and to guide management in the short term, but in a perspective logic of lasting economy. The mechanisms of the control system incorporate the indications coming from the business plan and translate them into objectives to be assigned to the various organizational units. The course is divided into three parts: the first deals with theoretical aspects of planning and control systems; the second focuses on the information system and on the measurement and control tools to support corporate decisions: the third part deals with budget issues, analysis of variances and reporting in light of the links between the actions of the present and the perspectives of the future.

AIMS AND LEARNING OUTCOMES

The course aims to provide skills in the field of deepening the preparation of students in Business Administration and General Accounting. In this perspective, the performance of the cash flow statement ex OIC 10 (revised in December 2016) and addresses the topics of the analysis of the balance sheet (for indices and flows) and management control, title a theoretical framework and the operational tools for application in the corporate and professional field.

The course is focused on the study of the planning and management control system for the management of an operational context and for the management in the short term, but in a perspective logic of lasting economy. In this regard, it is a question of promoting the various organizational methods through the well-known method of budgeting.

TEACHING METHODS

Lessons, business cases, seminars with professionals, group work.

SYLLABUS/CONTENT

"The course focuses on financial statements analysis (including the preparation and
interpretation of the statement of cash flows) and management accounting, with
particular regard to costing methods and budgetary control."

RECOMMENDED READING/BIBLIOGRAPHY

TEACHERS AND EXAM BOARD

Exam Board

ROBERTO GARELLI (President)

PAOLA RAMASSA

LESSONS

LESSONS START

Sem: 2°

27 febr. - 1 june 2017

Class schedule

MANAGEMENT CONTROL B

EXAMS

ASSESSMENT METHODS

There is a written assessment aimed at verifying the understanding of the key theoretical concepts and at testing the ability to solve business problems related to financial statement analysis and management accounting through exercises.

Students can also choose to have an additional oral assessment.

Exam schedule

FURTHER INFORMATION