The course aims to provide students with the foundations for the design and implementation of a management control system, combining theory and exercises.
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
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.
Lectures and exercises
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
Ricevimento: On appointment
SILVIA MASSA (President)
SILVANO CINCOTTI (President Substitute)
MARCO RABERTO (President Substitute)
STEFANIA TESTA (President Substitute)
https://corsi.unige.it/8734/p/studenti-orario
MANAGEMENT CONTROL SYSTEMS
Oral examination
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.
