The course aims to provide participants with knowledge and skills related to the logics and the methodologies related to planning and management control, as well as performance measurement and reporting. In particular, after having explored planning, measurement and control within the company's management system, the course focuses on themes such as cost analysis, budgeting and performance measurement, reporting and analysis. The study aims to understand how to use these tools for many cognitive purposes, including analyzing business performance in several respects and, more generally, how to use these tools to support business decisions. The study is complemented by the discussion of case studies and corporate presentations (integration between theoretical and practical knowledge).

Knowledge and understanding: The student - by participating in the lectures and practical activities of the course - will acquire full knowledge of the main operating logics and practices of Planning and Control. The acquisition of such knowledge will be ascertained through a final written test. Applying knowledge and understanding: The student - acquiring the correct tools and method - will be able to interpret, also with respect to concrete cases, the main tools of Planning and Control. The presence of online content in the digital platform of the course and the carrying out of practical exercises will make it possible to verify in real time the skills acquired by the students. Making judgements: The student, through the use of the methodologies acquired during the course, will be able to collect data and materials to understand the judgments on the main company performance. The student will also acquire the basics to independently evaluate such data by formulating his own critical judgment on the main company performance. Specifically, critical thinking, problem solving, self-management, teamwork, relationship and communication skills will be adequately developed, which enhance and make the disciplinary skills more usable. Communication skills: At the end of the course the student will be able to master, with adequate terminological precision, the economic-business vocabulary of Planning and Control. Through the various activities that will take place during the course – lessons with discussion, workshops – the student will be able to put these communication skills into practice in various contexts, by adapting the terms used to the interlocutor in the specific case, thus gaining advanced rhetorical skills necessary for his/her professional career. Learning skills: The technical-economic knowledge acquired during the course will allow the student to autonomously understand and interpret management planning and control's techniques and adapt them to the specific reference context. The student will develop a solid knowledge of the fundamental aspects of the subject that will allow him to continue to deepen the topics addressed.

To analyze and interpret managerial accounting reports that provides both objective measures of past operations and subjective estimates about future decisions; to analyze and interpret cost behavior and understand various cost systems; to describe the elements of the budgeting process and its objectives. Specific attention will be devoted to the development of the logics and methodologies for economic-financial analysis and planning. The aim is to enable participants to develop skills in the use of performance measurement tools useful to support business decisions.

Riccaboni A., Metodologie e strumenti per il controllo di gestione, Knowità editore, Arezzo, 2018. (NO chapters n.5 and n.6). or (student’s choice) Horngren Charles T. - Sundem Gary L. - Burgstahler David - Schatzberg Jeff - Agliati Marco - Ditillo Angelo, Programmazione e controllo (17/Ed.), Pearson, 2020 Further material provided by the teacher (available on the digital platform of the course).

The course will be a combination of lectures, problem-solving, case studies, interactive discussion and project works.

The student will be evaluated on the basis of the individual scores achieved on: • Presentation of a case study (group work) with which to verify the property of economic language, as well as the ability to consult and evaluate the relevant sources of the subject. Group work can be worth up to 3 bonus points on the final grade (to be used by the following September). • Final examination: the final exam consists of a written text. The written test consists of a mix of open-ended questions, multiple choice questions and exercises, with which the student have to demonstrate knowledge of the theoretical notions, knowing how to apply them in practical cases demonstrating that he has achieved the method of study and the learning ability necessary to continue the study of the subject autonomously. The failure to achieve at least the score of 18/30 will result in failure to pass the exam.

Interest in doing research on management accounting. Good methodology and originality of the topic discussed. The decision concerning the supervision of the thesis will be taken on the basis of a short research project (2-3 pages in word) that must include: - abstract for the project; - main references; - index/structure of the thesis.