MANAGEMENT CONTROL SYSTEMS

Course objectives

The course is designed to provide students the methodologies to apply to management control systems. The focus is on management and criteria for judging strategies and actions. The conceptual framework for the course is Balanced Scorecard. The course is designed to allow students to gain knowledge related to how managers design, implement and use Balanced Scorecard(BSC).Risultati di apprendimento attesi (Inglese): After completing this course student will be able to:a) understand management control systemsb) solve control design problemsc) analyze and discuss BSC design

Channel 1
RICCARDO MARZANO Lecturers' profile

Program - Frequency - Exams

Course program
1) Functions, components and requirements of a management control system 2) Performance measurement and the Balanced Scorecard 3) Reporting by activities, organizational units and services 4) The budgeting process and target setting 5) The systems and structures supporting management control 6) Design of the management control system
Prerequisites
Fundamentals of Accounting Management Accounting
Books
Giovanni Azzone. Sistemi di Controllo di Gestione. Metodi, strumenti, applicazioni. ETAS
Frequency
In presence
Exam mode
1) Oral test 2) Project evaluation
Lesson mode
Face-to-face lectures
FRANCESCA DI PILLO Lecturers' profile

Program - Frequency - Exams

Course program
1) Functions, components and requirements of a management control system 2) Performance measurement and the Balanced Scorecard 3) Reporting by activities, organizational units and services 4) The budgeting process and target setting 5) The systems and structures supporting management control 6) Design of the management control system
Prerequisites
Fundamentals of Accounting Management Accounting
Frequency
In presence
Exam mode
1) Oral test 2) Project evaluation
Lesson mode
Face-to-face lectures
  • Lesson code1017665
  • Academic year2025/2026
  • CourseManagement Engineering
  • CurriculumGestione delle organizzazioni (percorso formativo valido anche ai fini del conseguimento del doppio titolo italo-francese)
  • Year2nd year
  • Semester1st semester
  • SSDING-IND/35
  • CFU6