|SCIENTIFIC DISCIPLINARY SECTOR||SECS-P/07|
|SECTIONING||This unit is divided into 2 sections:|
The Management Control course focuses on financial statements analysis (including the preparation and interpretation of the Cash flow statement) and management accounting (specifically costing methods and budgetary control)
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.
The Management Control course intends to examine the use of accounting information for internal planning and control purposes. Specifically, it aims at completing the basic accounting skills of the students, focusing on cash flow statement, financial statement analysis, cost accounting and budgetary control.
Knowledge and comprehension: At the end of the course, students will be able to:
Ability to apply knowledge: At the end of the course, students will be able to:
Critical judgment: Students will be able to apply the acquired knowledge using their own judgment and critical reasoning, both theoretically and practically.
Learning capability: Students will develop appropriate learning capabilities that will support their independent learning of other subject in business administration, accounting and management, especially in their future job positions.
The course entails:
In the learning activities, students may be supported by digital apps that allow for self-assessment.
It is available on Aulaweb.
Selected chapters from the textbooks:
Sostero U., Ferrarese P., Mancin M., Marcon C., L'analisi economico-finanziaria di bilancio, Giuffrè Editore, III edizione, 2018
Chiucchi M.S., Iacoviello G., Paolini A. (a cura di), Controllo di gestione, Giappichelli Editore, 2021
A list of the chapters that are covered in the final exam is provided at the beginning of the semester on Aulaweb. Additional materials are uploaded on Aulaweb at the beginning of and during the semester.
FEDERICO FONTANA (President)
The final exam is a written assignment that is identical for attending and non-attending students.
On the regular exam dates, the written exam entails two parts:
In the winter and summer exam periods, if a student has seriously failed the written exam, he/she will be allowed to sit again at the exam on the second next available exam date.
During the semester when the course is offered, the final written exam can be replaced by two intermediate written tests. The calendar, the details and the contents of such intermediate tests will be lodged on Aulaweb during the same semester.
If the all the intermediate tests are failed or not undertaken, to pass the course, the students must sit at the whole written exam during the regular exam period.
The written exam aims 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.
If the pandemic situation makes the above assessment methods impossible, indications will be given via the Aulaweb page of the course.