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).

Basic knowledge of financial accounting, financial statements and management accounting.

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 (18/Ed.), Pearson, 2023 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: • 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. • Project work (voluntary 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). ONLY students who have attended at least 75% of the classes in February and March (three-quarters of the entire course) will be eligible to participate in the optional project work on Financial Statement Analysis. Since the project work is a group effort, only work from groups composed of at least 75% attending students (i.e., those who have attended at least 75% of the classes by the due date: Sunday, April 12, 2026) will be accepted. 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.