CONTROLLO DI GESTIONE
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Delivery method
- Teaching methods
Basic Financial Accounting
The exam consists of a written test that includes exercises and theory questions related to the topics covered during the lessons. The entire didactic material indicated in the analytical calendar of the lessons is included in the exam program. It is not possible to take supplementary oral tests.
The Management Control course aims to present and discuss the criteria and logic of design and operation of the main tools used by companies to support the activity of planning and management control.
The program is therefore centered on the criteria that should guide the preparation of a managerial control system capable of producing useful information for management, and on how to use this information in management activities.
More specifically, the course deals with the tools that companies use to guide decision-making processes, to define objectives and allocate resources between alternative uses, as well as to evaluate the performance of organizational units and other management-relevant company dimensions (business areas, product/service lines, sales channels, geographical areas, etc.).
• Basic concept of Cost Accounting
The budget as a tool for defining corporate objectives and coordinating corporate organizational units
• Organizational decentralization and economic empowerment
• The design of economic and financial reporting
• Budgetary control: the analysis of deviations in effectiveness and efficiency
• The measurement and the appraisal of the performances in integrated optical: the model of the Balanced Scorecard
- The role of the Management Control system in support of business management activities
- Basic Cost Accounting
- The budget to support the activity of defining business objectives: the construction of operating budgets
- The budget to support the activity of definition of business objectives: the master budget
- The construction of the master budget: analysis and discussion of a business case
- The budget to support the activity of defining company objectives: financial budgets
- Organizational decentralization and economic responsibility: the centers of economic responsibility
- Economic and financial reporting to support the analysis of company performance: the income statement by result area
- The economic-financial reporting to support the activity of analysis of the business performances: the analysis of the deviations in strategic key
- New trends in reporting system design: multidimensional reporting models and the Balanced Scorecard
Lessons, case studies, exercises