Bachelor's degree in Business Administration (Vicenza)

Course partially running (all years except the first)

Management control

Course code
Name of lecturers
Silvia Cantele, Massimo Tezza
Silvia Cantele
Number of ECTS credits allocated
Other available courses
Academic sector
Language of instruction
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 on the issues related to costs analysis, budgeting, cost accounting, variance analysis, information supporting short term decision making and key tools used to translate the business strategy into performance measures to improve managerial behaviours.


Origins and evolution of management 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

Reference books
Author Title Publisher Year ISBN Note
Anna Maria Arcari Programmazione e controllo (Edizione 3) McGraw Hill 2019

Assessment methods and criteria

Written test

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