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Academic year
Didactic period
Primo Semestre

Training objectives

The course aims at providing students the basic notions of the functionning and tools of the control systems in organizations.
At the end of the course, students will be able to
- understand and analyse the management accounting processes and tools
- project simplified cost accounting system
- compute the production cost of goods/services according to the primary cost configurations
- develop a break-even analysis
- project and deploy a simplified budgeting system
- determine the suitable economic measure to support managers' decisions, both in the short and long term perspective.


Fundamentals of business administration, financial and economical equilibria of enterprise, measurement of financial results.
Basics of maths.

Course programme

1 The nature of management accounting
2 The classification of costs to predict their behavior
3 The contribution margin and the relationship between income and volume
4 Full costs and their use
5 Insights into costing systems
6 Standard costs, variable cost systems, quality costs and joint costs
7 The analysis of variances in production costs
8 The analysis of variances in non-production costs
9 Activity-based costing
10 The context of control: the centers of economic responsibility
11 The context of control: investment centers
12 Budget planning and development
13 Costing systems in service companies: ticket costing and performance intelligence
14 Short-term decisions between different alternatives
15 Long-term decisions: the choice of investments
16 Long-term decisions: the elements necessary for the evaluation of an investment
17 Alternative methods to NPV
18 The organization's performance evaluation systems
19 The design of the accounting system for management

Didactic methods

Distance learning.
Platform: Classroom
Focus Group for face-to-face exercises with limited access. (made available in classroom)

Learning assessment procedures

The final assessment of students will be carried out through a written examination.

The objective of the exam is to assess the level of achievement of the aims of the course.
The methods of examination (in presence or distance) are being defined based on the health situation.

To pass the exam the student must obtain a minimum score of 18 out of 31 (30/30 cum laude).


Reference texts

Textbook aimed at the study of the theory:

Sistemi di controllo - Anthony et al. 15 ed. McGrawHill

Additional teaching material (hand-outs, powerpoint presentations) will be made available through the coursein Classroom