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CODE 63720
ACADEMIC YEAR 2025/2026
CREDITS
SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07
LANGUAGE Italian
TEACHING LOCATION
  • GENOVA
SEMESTER 2° Semester
SECTIONING Questo insegnamento è diviso nelle seguenti frazioni:
  • A
  • B
  • PREREQUISITES
    Propedeuticità in ingresso
    Per sostenere l'esame di questo insegnamento è necessario aver sostenuto i seguenti esami:
    TEACHING MATERIALS AULAWEB

    OVERVIEW

    The teaching unit in Management Control provides a general overview of the main methodologies and tools supporting managerial decision-making in the short term, with particular attention to the role of planning and control in business management.

    AIMS AND CONTENT

    LEARNING OUTCOMES

    The teaching unit aims to study the system of planning and management control, providing a framework of theoretical and methodological knowledge to support management in making operational decisions and guiding short-term management, while maintaining a long-term perspective of sustainable profitability. The mechanisms of the control system translate the indications from the business plan into objectives assigned to the various organizational units.

    The teaching unit is divided into three parts: the first focuses on the determination and analysis of financial flows (cash flow statement) and, more generally, financial statement analysis; the second addresses the theoretical aspects of planning and control systems, focusing on the information system and measurement and control tools supporting business decisions; the third part covers budgeting, variance analysis, and reporting, considering the links between present actions and future prospects.

     

    AIMS AND LEARNING OUTCOMES

    Expected learning outcomes (Dublin descriptors):
    1. Knowledge and understanding:
    - The student will be able to describe and interpret the main techniques of financial statement analysis (reclassification, calculation and interpretation of financial ratios, cash flow analysis) using company financial data.
    - The student will be able to illustrate the contents and tools of management control (budgeting, variance analysis) and cost accounting techniques, in relation to proposed business cases.
    2. Applying knowledge and understanding:
    - The student will be able to apply financial statement analysis and management control techniques to real or simulated business situations, solving problems related to the assessment of company performance (assets, financial position, profitability), preparation of company budgets, variance analysis between expected and actual results, and analysis of main cost aggregates.
    3. Making judgements:
    - The student will be able to independently evaluate the results of the analyses carried out and formulate critical judgements on planning and control choices in different business contexts.
    4. Communication skills:
    - The student will be able to use the technical language of the discipline to communicate clearly and unambiguously with both specialists and non-specialists, including through the preparation of reports.
    5. Learning skills:
    - The student will be able to independently deepen the main topics of the discipline, also in professional contexts, using bibliographic sources and the teaching materials provided.

    PREREQUISITES

    Knowledge of the financial statements drawn up in accordance with the provisions of the civil code and the OIC accounting principles.

    TEACHING METHODS

    The teaching unit consists of:
    - face-to-face lectures aimed at learning the concepts and functioning of the planning and control system of the company;
    - practical exercises dedicated to the application of specific knowledge.
    Attendance is not compulsory, bur highly recommended.
    Available on Aulaweb.
    Students with certification of disability, DSA or special educational needs should contact, at the beginning of the course, both the instructor and the Department’s disability liaison, Professor Serena Scotto (scotto@economia.unige.it), to agree on teaching and exam arrangements that, while respecting the objectives of the teaching unit, take into account individual learning methods and allow the use of any compensatory tools.

    SYLLABUS/CONTENT

    • Preparation and interpretation of the cash flow statement (OIC 10)
    • Financial statement analysis by ratios (solidity, profitability, liquidity, growth)
    • Theoretical aspects of planning and control systems
    • Analysis of the company information system with specific reference to costing systems (direct costing, full costing) and performance measurement and control tools supporting business decisions (break-even analysis)
    • Budgeting, variance analysis, and preparation of reports to understand the links between present actions and future prospects

    RECOMMENDED READING/BIBLIOGRAPHY

    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.

    TEACHERS AND EXAM BOARD

    LESSONS

    LESSONS START

    Second semester.

    Link to the teaching calendar: https://economia.unige.it/sites/economia.unige.it/files/2025-06/calendario%20didattico%20a.a.%2025-26%20Corsi%20di%20studio%20GE%20per%20%20CdD%204_6_2025_0.pdf

     

    Class schedule

    MANAGEMENT CONTROL A

    EXAMS

    EXAM DESCRIPTION

    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:

    • a theoretical part (open questions, multiple choice questions)
    • a practical part (problem solving, calculations)

    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.

    ASSESSMENT METHODS

    The assessment consists of a written exam aimed at verifying the understanding of the main theoretical concepts and, through practical exercises, at evaluating the achievement of the above-mentioned learning outcomes. The evaluation takes into account clarity of exposition, correct use of terminology, analytical and synthesis skills, and the relevance of the solutions proposed to the business cases presented.

    Exam repetition: The only case in which it is not possible to attend the immediately following exam session within the same period is when the grade is seriously insufficient; in this case, it is necessary to skip one session.

    FURTHER INFORMATION

    To participate in the written test, registration is mandatory within 5 days before the exam.

    For further information not included in the teaching unit description, please contact the instructor.

    Agenda 2030 - Sustainable Development Goals

    Agenda 2030 - Sustainable Development Goals
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    Gender equality
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