Degree course: 
Corso di First cycle degree in ECONOMICS AND MANAGEMENT
Academyc year when starting the degree: 
Academyc year when helding the course: 
Course type: 
Optional subjects
Second semester
Standard lectures hours: 
Detail of lecture’s hours: 
Lesson (40 hours)

The course preferably requires the basic knowledge of Planning and Control

Final Examination: 

Written exam at the end of the Course on the topics and the cases discussed during the lessons and on the materials listed below sub Recommended reading list.
The examination program coincides with the course syllabus.

Voto Finale

The course aims to present and discuss the main design choices related to the management control system implementation and it provides students with useful management tools for the planning and control activity.
The program is centered on the criteria to be followed for the design of the set of information useful for the managerial activity. More in depth, the course deal with the main mechanisms used by firms for decision support, resources allocation, objective setting and performance evaluation.
Students acquire the ability to design and to use the main planning and control mechanisms, such as budget and financial reporting.

- The budget as a tool for the firm’s objectives planning: the technical perspective of the budgeting
- The budget as a tool for the organizational units coordination: the organizational and behavioral perspective of the budgeting
- Decentralization and responsibility accounting.
- The organizational unit performance measurement and evaluation
- The transfer pricing
- The financial reporting: the segment analysis
- The financial reporting: the competitive effectiveness and the operating efficiency variance analysis
- Performance measurement and evaluation from a multidimensional perspective: the Balanced Scorecard

• Textbook
A. Arcari – Programmazione e controllo – Mc Graw Hill, 2013 – Chapters 10-11-12
• Slides, exercises and cases prepared by the teacher (download from the e-learning platform)

Theoretical lessons and exercises

Office hours: monday 2 p.m.