Bachelor's degree in Business Administration (Verona)

Course partially running (all years except the first)

Management control

Course code
4S00395
Name of lecturer
Bettina Campedelli
Coordinator
Bettina Campedelli
Number of ECTS credits allocated
9
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Site
VERONA
Period
Second semester dal Feb 27, 2012 al May 25, 2012.

Lesson timetable

Second semester

Not inserted.

Learning outcomes

The course wants to develop the most important issues of managerial control within the context of the development of tools for corporate governance decisions.
In particular the course focuses in the issues related to costs analysis, budgeting, balanced scorecard and key tools used to translate the business strategy into performance measures to improve managerial behaviors.

Syllabus

1. Origins and evolution of administrative control in the Italian and foreign literature
2. The administrative activity and the costs measurement system
3. Measuring the full cost per unit of product: the resources orientation and the cost centers system
4. The measurement system of full cost-based activities
5. The measurement of products cost in order productions and in continuous flow processes
6. The costs measurement system based on estimates values
7. The analytical detection of costs and revenues: methods and flows
8. The measurements systems based on direct variable costs and operative risk conditions
9. Economic information supporting short-term decision making
10. Investment decisions and capital budget
11. The economic control and the role of budget
12. Reporting for business performance measurement

Books
Anna Maria Arcari, Programmazione e Controllo, McGraw-Hill, Milano 2010

Assessment methods and criteria

Written test



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