OVERVIEW

The course aims to provide students with the foundations for the design and implementation of a management control system, combining theory and exercises.

AIMS AND CONTENT

LEARNING OUTCOMES

The course addresses the issue of control activities in business management and therefore aims to provide all the necessary tools to plan, detect and analyse business performance as effectively and efficiently as possible

AIMS AND LEARNING OUTCOMES

Understanding and knowing how to apply economic and quantitative information for the different purposes for which it is prepared:

1) as a tool to map profitability according to different perspectives of analysis

2) as a means of defining responsibilities and influencing behaviour

3) as a way to increase motivation

4. as input to models supporting co-ordination and continuous learning

5) as a reference for the innovation of products, processes and business models. With that in mind, the course objectives are deeply linked to the theme of corporate strategy development, which is the subject of a subsequent teaching, as a starting point and tool for implementing changes and alignments.

TEACHING METHODS

Lectures and exercises

SYLLABUS/CONTENT

Objectives, requirements and components of a management control system

Standard costs, variable cost systems

Analysis of variances in production and non-production costs

Economic responsibility centres and investment centres

Budget planning and development

Costing systems in service enterprises

Systems for evaluating the organisation's performance

The design of the accounting system for management

RECOMMENDED READING/BIBLIOGRAPHY

Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant, Sistemi di controllo. Analisi economiche pe le decisioni e la valutazione delle performance, XV edizione

Editore: Mc Graw Hill

TEACHERS AND EXAM BOARD

Exam Board

SILVIA MASSA (President)

SILVANO CINCOTTI (President Substitute)

MARCO RABERTO (President Substitute)

STEFANIA TESTA (President Substitute)

LESSONS

LESSONS START

https://corsi.unige.it/8734/p/studenti-orario

Class schedule

MANAGEMENT CONTROL SYSTEMS

EXAMS

EXAM DESCRIPTION

Oral examination

ASSESSMENT METHODS

The knowledge of all parts of the syllabus and the ability to reason about concrete problems that may arise in a company on the basis of the knowledge learned will be assessed through an interview.

Exam schedule