cod. 1007375

Academic year 2019/20
3° year of course - First semester
Academic discipline
Economia aziendale (SECS-P/07)
Type of training activity
70 hours
of face-to-face activities
10 credits
hub: PARMA
course unit

Learning objectives

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


Course unit content

The course deepens the role of management control in corporate information systems. In particular, the course is structured in the following four parts:
- general accounting principles;
- models for profitability analysis;
- the control cycle;
- information to support business decisions.

Full programme


Author: Garrison, Noreen, Brewer, Agliati, Cinquini.
Title: Programmazione e controllo.
Publisher: McGraw Hill, 2012

Teaching methods

Didactic activities will be conducted through active learning. Frontal lessons will be accompanied by tutorials, case studies and in-depth seminars. Presentation of the theoretical subjects of the course will be interspersed with exercises on the topic of the theoretical discussion. The case study as well as the in-depth seminars held by field experts have the purpose of illustrating the operational application of the principles illustrated during the lessons.

The slides used to support the lessons will be periodically uploaded to the Elly platform to which the student can access through the online enrollment. Moreover, the publisher of the text provides a portal with additional exercises, with solutions, compared to those presented in the classroom; You can access the site with the credentials specified in the purchased text.

Assessment methods and criteria

The overall assessment of the learning will take place through a written test consisting of two exercises and two open response questions. In particular:
- Exercises (10 points per exercise) test the student's ability to implement the management tools of the management tools and comment on the information that emerges from programming and control;
- The questions (weight of 5 points per question) verify the learning of the theory and the general principles underlying the topics presented in the course.
The evaluation of the course is from 0 to 30 and praise is assigned to all the precise and with language properties.
It’s scheduled a mid-term test only for those attending the course.
Only the calculator is permitted during the test.
The result of the test will be communicated and subsequently verified through the Esse3 channel.

Other information