The purpose of the course is to discuss 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, performance measurement and reporting. The analysis on the logics and the methodologies recalled above is complemented by the discussion of case studies e corporate presentations.

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. 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. 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.

Horngren C.T., Sundem G.L., Burgstahler D., Schatzberg J., Agliati M., Ditillo A., Programmazione e Controllo, Pearson, 2020 (17-esima edizione) Capitoli da escludere: 5, 8, 9 e 10. Kaplan R.S., Norton D.P. (2008), Mastering the Management System, Harvard Business Review, January. Busco, Granà, Izzo, Sustainable Development Goals and Integrated Reporting, Rutledge-Giappichelli 2018

The course will be a combination of face to face lectures, problem-solving, case studies, and interactive in-class discussions.

The student will be evaluated on the basis of the individual scores achieved on: • Mid term test; • Final exam: written exam. The written test consists of a mix of 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. Non-attending students will have a different written text for the exam. 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.