Student guide International Program A.Y. 2006/07

Sistemi di Controllo di Gestione / Management Control System
Lesson timetable, Notice board, Additional material
Lecturers
HOLSBOER BERNARD
LAZZAROTTI VALENTINA
MANZINI RAFFAELLA
PIZZURNO EMANUELE
Lecturers
Raffaella Manzini
Aim of the course
This course aims to give the students the theory and the operative tools for control activities in company management.
The main subjects are:
- the techniques for measuring performance;
- the management control system architecture, to enable users to go from general results to single unit performance
- the process which defines who is responsible for the different control activities
Syllabus
  1. Introduction
  2. Concept of management control
  3. Aims of management control systems
  4. Features of management control systems
  5. Techniques
  6. External accounting
  7. Cost accounting
  8. Discounted Cash Flow
  9. Non financial techniques
  10. Architecture of management control systems
  11. Vertical architecture
  12. Horizontal architecture
  13. Project/process architecture
  14. Process
  15. Traditional process of budgeting: master budget and result analysis
  16. Design of management control system: outlines
Examinations
There is a written exam at the end of the course.
Reading list
-          Azzone, G., Innovare il sistema di controllo di gestione, Milano, Etas, 1994 (Italian Students only)
-          Kenneth A. Merchant, Modern management control systems, Prentice Hall
Advanced management accounting, Isedi, Prentice H