cod. 1001365

Academic year 2023/24
3° year of course - Second semester
- Federica BALLUCHI
Academic discipline
Economia aziendale (SECS-P/07)
Type of training activity
66 hours
of face-to-face activities
9 credits
hub: PARMA
course unit

Learning objectives

(a) Knowledge and understanding: the course aims to provide students with the basic knowledge of how the management control systems operate with specific reference to the topics of financial accounting and cost accounting. The course also analyses the logic that underlies budgeting, costing accounting, BEP analysis, differential and variances analysis.

(b) Applying knowledge and understanding: students will be able to interpret and apply the most important models of management control, as well as the methods of quantitative determination related to internal disclosure. Student will also be able to address the studies related to quantitative determination methodologies to support internal decision-making processes.

(c) Making judgments: students will be able to successfully solve the logical interpretation of the management control system of the enterprises (private enterprises) including the identification of the most suitable instruments according to the operational needs of firms.

(d) Communication skills: At the end of the course, the student will have acquired the ability to analyse problems (problem-solving skills), interpersonal skills and the ability to express his/her conclusions in writing and orally in an effective manner and with appropriate language to various interlocutors regarding studies and analyses, clearly explaining his/her reasoning. The acquisition of communication skills is achieved through active participation in exercises, as well as, where appropriate, through classroom presentation of the results of group work on topics or cases proposed by the lecturer. The acquisition of communication skills is also verified during the final examination.

(e) Learning skills: the course aims to support students learning through a correct approach to group study and through the guided development of discussion of business cases dealt with in the classroom.



Course unit content

The course aims to provide the tools to support operational decision-making processes by conveying the basic topics related to the structure and functioning of planning and management control systems. The student, therefore, will acquire knowledge on the following issues: the planning and management control system; general accounting and analytical accounting (relationships, characteristics and purpose); the concept of cost and its possible applications (classification, variability and cost allocation); break-even analysis (BEP); cost configurations; cost accounting systems (direct costing and full costing); differential analysis; product costing systems (traditional cost accounting and activity based costing); budgeting; variance analysis, reporting.
In order to improve learning, cases and exercises will be proposed during the course.

Full programme


CINQUINI L., Cost Management, Volume I, Giappichelli, Torino, 2017 (or reprints).

Teaching methods

The teaching will consist of lectures, practice exercises and, eventually, group assignments.

(a) Acquisition of knowledge: lectures.
(b) Acquisition of the ability to apply knowledge: exercises.
(c) Acquisition of judgment: exercises and classroom discussions).
(d) Acquisition of learning skills: development of guided exercises and case studies.
(e) Acquisition of technical language: The meaning of commonly used terms is explained, and classroom discussions aim to encourage the correct use of terminology.

The teaching material will be available on the Elly page of the course.

Assessment methods and criteria

The assessment of learning will be carried out with an exam held in written form, with the possibility of an oral test for all or part of the participating students, if the results of the written test do not allow an effective assessment of individual preparation.

The written exam consists of theoretical questions and exercises. In particular, it comprises one broad open question (10 points), 7 short open questions (1 point each), 1 short exercise (5 points) and 1 broad exercise (10 points).
The time available for the exam is 105 minutes. The use of a calculator is permitted.

The ability to apply knowledge and understanding (b), the autonomy of judgment (c) and the ability to learn (e) will be assessed both through the open-ended questions formulated in such a way as to require the student to make connections among the topics and through the exercises that require the application of accounting notions of costing, budgeting, and performance evaluations.
Communication skills (d) will be assessed both through open-ended questions for which appropriate language is required and through specific (short) questions designed to verify proper understanding and use of the terminology employed.

Laude will be given to those particularly deserving students who, in addition to having complied with the requirements necessary to obtain a full assessment, in carrying out the exam have demonstrated an overall appreciable systematic knowledge of the subject, an excellent ability to apply the knowledge acquired to the specific problem in question, a significant autonomy of judgment, as well as special care in the formal drafting of the exame.

Moreover, the evaluation of learning skills could consist of Continuous Assessments and project works.
The results will be communicated via the Esse3 platform. Any further information will be provided through the Elly platform.

Other information