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Learning Objectives

After attending the course students will be able to:
1. illustrate various issues of corporate control and developments in management control guidelines;
2. know and use management accounting tools to meet information needs in different business situations;
3. be confident with the methods of analysis and cost management to support the decision-making
process by placing them in the context of the Cost & Management Accounting evolution;
4. to develop their ability to use quantitative determination tools to support decision-making processes
through the analysis and discussion of case studies.
Students will acquire the knowledge and understanding of management control systems, from the point
of view of its structural components (organizational structure of management and management
accounting) and process. In particular, they must know and understand the role of the programming and
control function; the design criteria for an effective management control system, whose main tool is profit
planning; the links with the strategic planning system; the contents of the modern strategic management
approaches aimed at facing and managing strategic change in conditions of environmental turbulence
and at solving the problems of alignment between the strategies and the managerial and organizational
skills of the company. The didactic work methods with which these results will be achieved will consist of:
lectures, internal seminars and testimonies, analysis of business cases.
Students will be able to apply their knowledge and understanding in the activities that they will be able
to perform in the different professional fields.
In particular, students will be able to appropriately apply the acquired knowledge to effectively design a
budget control system suitable for companies of various sizes and operating in different sectors, as well
as to analyze and understand the development dynamics of modern production organizations in the
current competitive environment. Finally, the limits of the planned approach must also be understood in
a context in which the scenarios change in an unpredictable and sudden way that cannot be addressed
with planned answers.
Students will develop the ability to connect accounting tools (mainly the budget, but also the goals and
contents of the analytical accounting systems) with the planning and control process and with the
organizational aspects of management, to connect and investigate in a single vision. notions and concepts
typical of the Economia Aziendale, acquiring a proactive mentality in solving problems. Students will also
have acquired the ability to collect and interpret data deemed useful to determine independent judgments.
It will therefore be able to select suitable analysis tools and methodologies in the context of decisional
problems typical of managerial accounting. They will be aware of the potential and limits connected to the
instruments used, of rules behavior to be adopted in complex situations, of the aspects linked to the
evolution and problems of management control as well as of the main elements characterizing the
profession of controller in different companies.
Student will develop the learning skills necessary to successfully enter labour market or to undertake
subsequent studies with a sufficient degree of autonomy. In this regard, discussions in the classroom
work groups and the preparation of group work on the profit planning will be extremely important.


Adequate knowledge of Fundamental of Business, Accounting and financial statements


Section I: Concepts and Fundamentals of Management Accounting
Section II: Cost Accounting Systems and Cost Analysis
Section III: Relevant Costs for Decision Making and Control
Section IV: Budgeting Process for Planning and Controlling
Section V: Segment Reporting, Decentralization and the Balanced Scorecard
Section VI: Managerial Accounting in practice: cases study discussion


R.H. Garrison, E.W. Noreen, Managerial Accounting (14Th Edition) McGraw–Hill International Edition, 2018;


A. Arcari, Programmazione e controllo, McGraw-Hill, 2019
L. Cinquini, Cost Management, Vol. 1, Giappichelli, Torino, 2017;
C.T. Horngren, G.L. Sundem, D. Burgstahler, J. Schatzberg, M. Agliati, A. Ditillo,
Programmazione e controllo, Pearson Italia, 2016 (esclusi capp. 10–11);
L. Brusa, Sistemi manageriali di programmazione e controllo, Giuffrè, Milano, 2000.
C. Cattaneo, M. Contrafatto (a cura di), Programmazione e controllo, McGraw–Hill
Education, 2018
K.A. Merchant, W.A. Van der Stede, L. Zoni, Sistemi di Controllo di gestione, Pearson,

Teaching methods

The course is structured in lectures. Teaching focuses on the combination of
theoretical arguments with practical exercises and case studies in order to obtain
a full understanding of the topics covered in the course.
The course also includes an integrative course whose frequency is strongly recommended.

Exam Rules

The exam is made up of two parts: a written and an oral exam which will be usually
held on the same day.
I° - Written exam) The format will be the follow:
Part A: multiple choice quizzes and true/false quizzes;
Part B: exercises (“Managerial Accounting in practice”);
Part C: open questions (from 1 to 3).
II° - Oral exam) Students may be asked to discuss their written answers and to
focus on some specific theoretical issues.
The preparation and subsequent discussion of a budget case formulated with data
of choice is mandatory.
The exam is the same for attending and non-attending students and evaluates the
overall preparation of the student, the ability to integrate the knowledge of the
different parts of the program, the consequentiality of the reasoning, the analytical
ability and the autonomy of judgment.
Furthermore, language properties and clarity of presentation are evaluated, in
compliance with the Dublin descriptors: 1. Knowledge and understanding 2. Apply
knowledge and understanding; 3. Making judgments; 4. Learning skills; 5:
Communication skills.
In particular, the exam will be assessed according to the following criteria:
Not suitable: important deficiencies and/or inaccuracies in the knowledge and
understanding of the topics; limited capacity for analysis and synthesis, frequent
generalizations and limited critical and judgment skills, the arguments are
presented in an inconsistent way and with inappropriate language;
18-20: just sufficient knowledge and understanding of the topics with possible
generalizations and imperfections; sufficient capacity for analysis, synthesis and
autonomy of judgment, the topics are frequently exposed in an inconsistent way
and with inappropriate language;
21-23: Routine knowledge and understanding of topics; Ability to correct analysis
and synthesis with sufficiently coherent logical argument and appropriate language
24-26: Fair knowledge and understanding of the topics; good analysis and
synthesis skills with rigorously expressed arguments but with a language that is not
always appropriate.
27-29: Complete knowledge and understanding of the topics; remarkable abilities
of analysis and synthesis. Good autonomy of judgment. Topics exposed rigorously
and with appropriate language
30-30L: Excellent level of knowledge and in-depth understanding of the topics.
Excellent skills of analysis, synthesis and autonomy of judgment. Arguments
expressed in an original way and with technical language.