The course has the objective of putting the student under the conditions of implementing a management control system and analyzing its effectiveness and efficiency.
The course thus achieves the following education aims:
I) Knowledge and understanding. Knowing the elements (tools and phases) characterize a management control system;
II) Applying knowledge and understanding.; Knowing how to implement management accounting based on the characteristics that qualify the company; know how to develop a budget and a system of analysis of variances
III) Making judgements. To identify the phases of programming and control. The student is able to determine and comment on the information relevant to business decisions
IV) Communication skills. The students will be able to speak correctly with organization controller and to express properly about cost and budget
V) Learning skills. The student will be able to evaluate business plan results with appropriate reporting tools