Italian 

BUSCO C., GIOVANNONI E., RICCABONI A., Manuale di controllo di
gestione. Metodi, strumenti ed esperienze, IPSOA, III ed., 2014. (capp. 1,
2, 3, 4, 5, 6, 7, 8, 9, 10, 11).
The textbook is the same for both attending and non-attending students.

Any other material will be provided during lessons and uploaded on the teacher website (http://elearning.unich.it/.) 

Educational objectives
Students will master the basic and traditional elements of the management accounting system, suited to the new governance and control company needs in the competitive arena. Students will understand guidelines and criticalities in the implementation of those elements. These knowledge and competencies constitute the professional background for management accounting roles, as well as for other managerial jobs.
Knowledge and understanding
After completing the course, the students will be expected to know how, at a basic level:
- to describe the characteristics and the fundamental organization of corporate governance and the management accounting system,
- to identify phases and subjects of the management accounting system
- to understand management accounting systems
- to describe the principal sections of business plan and budgets;
- to understand fundamental elements of cost and variance analysis

Capacity to apply knowledge and understanding
After completing the course, the students will be expected, at basic levels:
- to design a management accounting system;
- to articulate a cost, revenues and profit centers map;
- to calculate most relevant performance measures;
- to elaborate the industrial and business plans;
- to calculate and comment variances;
- to elaborate management accounting reports.

Autonomous judgement
After completing the course, the students will be able to interpret budgets and variance analysis (to control the economic and financial equilibrium and set guidelines for actions), even in complex situations and limited available data.
Communication skills
After completing the course, the students will be able to communicate clearly and in a thorough manner problems, idea and solutions about the performance controls, in an expert and general context. 

Basic knowledge on Management and Business Administration and Financial Accounting 

Teaching is structured in 72 hours of frontal teaching, divided into 2 hours lessons according to the academic calendar. The frontal teaching consists of theoretical lessons and exercises on the topics covered.

Internet-based educational infrastructure:
elearning.unich.it/. 

Written examination, composed by a test with multiple choice questions (54 multiple choice questions in 1 hour - executed in the computerized rooms) aimed at verifying the understanding of the theoretical topics dealt with in the course and subsequently 2 practical exercises (break even analysis, costing systems and allocation, budgeting and variances analysis to exam to test capacity to apply knowledge and understanding and will communication skills (time 1 hour and thirty minutes). Further oral verification may be provided by the teacher.
During the course, the verification of the preparation of the students takes place through 3 (optional) tests of verification of learning (partial). These ongoing tests are carried out in two phases:
1. in the computerized classroom through 18 multiple choice questions in 30 minutes aimed at verifying the understanding of the theoretical topics dealt with and subsequently
2. in the classroom through 3 written exercises aimed at verifying the understanding of the topics covered in the classroom up to that moment (time 1 hour and thirty minutes).
The total scores of the two tests will be expressed in thirtieths and the final score will be given by the sum of the partial scores. Further oral verification may be provided by the teacher. 

 

ERASMUS students should contact the teacher for the syllabus