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. At the end of the course the student is expected to be able to:
- knowing the elements (tools and phases) characterize a management control system;
- know how to implement directional accounting based on the characteristics that qualify the company;
- know how to develop a budget and a variant analysis system;
- identify the phases of programming and control;
- know how to determine and comment on relevant information for business decisions;
- know how to communicate programming and control results with appropriate reporting tools.
Prerequisites
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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
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Bibliography
Author: Garrison, Noreen, Brewer, Agliati, Cinquini.
Title: Programmazione e controllo.
Publisher: McGraw Hill.
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.
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
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2030 agenda goals for sustainable development
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