First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
Course unit
ECM0013172, A.A. 2019/20

Information concerning the students who enrolled in A.Y. 2017/18

Information on the course unit
Degree course First cycle degree in
EP2093, Degree course structure A.Y. 2014/15, A.Y. 2019/20
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Number of ECTS credits allocated 6.0
Type of assessment Mark
Course unit English denomination MANAGEMENT ACCOUNTING
Department of reference Department of Economics and Management
E-Learning website
Mandatory attendance No
Language of instruction Italian
Single Course unit The Course unit CANNOT be attended under the option Single Course unit attendance
Optional Course unit The Course unit can be chosen as Optional Course unit

Teacher in charge GIACOMO BOESSO SECS-P/07
Other lecturers LUISA PASTEGA 000000000000

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Educational activities in elective or integrative disciplines SECS-P/07 Business Administration 6.0

Course unit organization
Period First trimester
Year 3rd Year
Teaching method frontal

Type of hours Credits Teaching
Hours of
Individual study
Lecture 6.0 42 108.0 No turn

Start of activities 23/09/2019
End of activities 07/12/2019
Show course schedule 2019/20 Reg.2014 course timetable

Examination board
Board From To Members of the board
8 Commissione AA 2019/20 - Canale L-Z 01/10/2019 30/11/2020 BOESSO GIACOMO (Presidente)
BORGATO BARBARA (Membro Effettivo)
CERBIONI FABRIZIO (Membro Effettivo)
MENINI ANDREA (Membro Effettivo)
PASTEGA LUISA (Membro Effettivo)
7 Commissione AA 2019/20 - Canale A-K 01/10/2019 30/11/2020 CIABATTONI MARCO (Presidente)
BOESSO GIACOMO (Membro Effettivo)
CERBIONI FABRIZIO (Membro Effettivo)

Prerequisites: The contents of the course assume the knowledge of the contents of the course of Business Administration, of the course that address the subject of Financial Accounting and the subject of the analysis of the financial performances through ratios.
Target skills and knowledge: The course deals with the main critical issues related to the design and operation of a management control system in manufacturing companies and the different ways of using cost information in the company context.
The aim of the course is to develop the knowledge and skills necessary for planning, scheduling and control systems, with particular attention to performance measurement systems and cost measurement systems.
Examination methods: The examination of the course is in written form, it lasts 60-90 minutes with exercises, open questions and true / false questions. For more details, refer to the course presentation document.
Assessment criteria: The exams test the capacity to solve management accounting exercises with a special focus on cost management as well as the completeness and the level of the business language proposed in the written reply to open questions.
Course unit contents: The main contents of the course are:
- Role, characteristics and organizational aspects of management control
- Cost analytical measures: the methods that allow to calculate the unit cost of the product in its various configurations.
- Methods for measuring costs with reference to different production contexts.
- Cost management with estimates and analysis of deviations
- The methods of using cost information to support short-term operational decision-making processes.
- The representation and governance of the global economy of the company through the analysis of the income performance of the areas in which the typical management of the company is organized.
- Analysis of the methods of training and governance of the operating result, and in particular the role that the variable and fixed costs play in influencing the results of the company.
- The budget and reporting systems for the representation and management of the economic performance of the company on a budget and balance sheet.
- Economic accountability and the assignment of economic responsibility of result: conditions of effectiveness and application
Planned learning activities and teaching methods: The course includes the use of various examples, exercises and cases to highlight concretely the functioning of the methodologies presented. It is therefore necessary for the students to be prepared before class, also because they will sometimes be called to present the results in the classroom.
The success of teaching based on the use of exercises and cases requires that they be adequately prepared before the classroom session dedicated to exercises and cases.
Additional notes about suggested reading: In addition to the textbook, are subject to evaluation all the cases, exercises, slides and all the material available on the course’s website.
Textbooks (and optional supplementary readings)
  • Arcari A. M., Programmazione e controllo. --: Mcgraw hill, 2014. Cerca nel catalogo

Innovative teaching methods: Teaching and learning strategies
  • Lecturing
  • Problem solving
  • Work-integrated learning

Innovative teaching methods: Software or applications used
  • Moodle (files, quizzes, workshops, ...)

Sustainable Development Goals (SDGs)
Industry, Innovation and Infrastructure