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Language:Italian
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Textbooks:Textbooks:
Marchi L., Marasca S., Chiucchi MS, Controllo di gestione, Giappichelli, 2018;
Gasparini F., Programmazione e controllo. Guida allo svolgimento degli esercizi e problemi, II edizione, Pearson, 2016 -
Learning objectives:The course aims to study tools and processes of management control systems to support the managerial decision-making process
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Prerequisite:Basic knowledge of accounting
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Teaching methods:Lessons, case studies, exercises
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Exam type:Written and oral exam
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Sostenibilità:The course helps to promote "quality education" provided by Objective 4 for Sustainable Development (SDGs)
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Further information:Further information by e-mail: domenico.raucci@unich.it
Tools and purposes of Management Control systems
Module I: Planning and control systems (3 ECTS)
Management Control Systems
Results controls
Designing and evaluating Management Control Systems
eModule II: Management Accounting tools (3 ECTS)
Cost measurement and cost information for decision-making
Budgeting
Variance analysis
Module III: Performance measurement, evaluation and incentives (3 ECTS)
Reporting: process and models
Performance measurement and management models
From management control to strategic control systems.
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Centralino 0871.3551
SEDE DI PESCARA
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Centralino 085.45371
email: info@unich.it
PEC: ateneo@pec.unich.it
Partita IVA 01335970693
