CONTROLLO DI GESTIONE

Knowledge and understanding: students will be able to distinguish control forms (action, result, human resources and culture control); to understand the relevance of the distinction between tangible and intangible dimensions of control; to learn the relevant factors influencing the design of organizational and accounting structure of the control systems in the organizational and interorganizational contexts of different sectors.

Applying knowledge and understanding: students will develop ability to design managerial control systems in different organizational and inter-organizational settings.

Making judgements: students will develop ability to understand the relevance of technical and social aspects of managerial control systems and to focus on the links between those aspects.

Communication skills: students will develop a technical language to communicate within a business context in respect of managerial control systems design and implementation.

Learning skills: both theoretical and applicative learning are focused on managerial control systems design and implementation in different organizational and inter-organizational contexts.

1. Kenneth A.Merchant, Wim A.Van der Stede,, Laura Zoni, Sistemi di controllo di gestione, Pearson, ultima edizione.

2. Ray H. Garrison, Eric Noreen, Peter C. Brewer, Marco Agliati, Lino Cinquini, Programmazione e controllo. Managerial accounting per le decisioni aziendali, McGraw-hill, ultima edizione.

3. Case material.

1. Talk about the effects of financial performance measures on managerial behaviors

2. Designing responsibility centers

3. How to study management accounting changes?

4. Talk about the main levers of control in buyer-supplier relations

5. Designing a product costing system

6. Break-even analysis and its aims

7. How to choose a profitable project?

8. Why inter-organizational control needs?

9. Management control systems in new product development process

10. Can BSC reduce control costs?