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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

Management accounting: introductory notions, process and tools (3 hours)
Cost accounting: classifications and their use for decision making (4 hours)
Full cost analysis (6 hours)
Break-even-analysis (4 hours)
From cost accounting to cost management: new approaches (12 hours)
Activity Based Costing (4 hours)
Cost accounting for services (2 hours)
The Budgeting (6 hours)
Short term decision making (6 hours)
Variance analysis (6 hours)
Strategic planning and evaluation (3 hours)
Long-term investment decision: methods (4 hours)
Performance measurement systems (2 hours)

Didactic methods

Traditional lectures
Tutorials with cases and exercises

Learning assessment procedures

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

The objective of the exam is to assess the level of achievement of the aims of the course.
The written examination is composed of two parts. The first part consists of open questions to test the knowledge of students of the key concepts of the course. The first part assigns 15/30. The second part consists of practical cases to assess the ability of students to apply the knowledge acquired to solve real-world problems. The second part assigns up to 16/30.

The final grade is the sum of the scores of the two parts of the final exam. To pass the exam the student must obtain a minimum score of 18 out of 31 (30/30 cum laude).

In case of restrictions due to the Covid-19 pandemic, the exam will be carried out online. The details will be communicated in due course.

Reference texts

Anthony, Hawkins, Macrì, Merchant (2021) SISTEMI DI CONTROLLO 15/ED. McGraw-Hill.