Knowledge and understanding:
Students will demonstrate knowledge and understanding in the appropriate deployment of management control techniques.
Applying knowledge and understanding:
Students can apply knowledge and understanding and have competences demonstrated through devising and sustaining arguments and solving problems within management control.
Students will have the ability to gather and interpret relevant data within the field of management control to inform judgements and reflection.
Students will demonstrate capabilities to communicate information, ideas, problems and solutions within the field of management control.
Students will develop those learning skills that are necessary for them to further develop a solid knowledge base of integrated management models with a high degree of autonomy.
There are no compulsory prerequisites.
Course contents summary
Topics will cover the major theoretical constructs and operational techniques in support of the use of cost management information to assist firms in making sound decisions with a specific focus on management control systems’architecture.
Business processes and cost management: activity based costing
Supply chain management accounting: total cost of ownership, life cycle costing
Lean management and management accounting: just-in-time costing, thruoghput accounting and kaizen costing
Azzone G., Sistemi di controllo di gestione. Metodi, strumenti e applicazioni, Rizzoli Etas, 2006.
Silvi R., Bartolini M., Raffoni A., Visani F., Costi e vantaggio competitivo, Mc Graw-Hill, 2011.
Bhimani A., Horngren C. T., Datar S. M., Foster G., Management and Cost Accounting, Pearson Education, 2008.
The lecture will be a blending of the instructor presenting relevant material and a learning by doing of the students (case studies and exercises) in order to stimulate their critical thinking.
Assessment methods and criteria
The exam consists of a written test, both in form of open questions and exercises.
Participation in lectures is not compulsory. Lecture slides in “pdf” format will be made available via web to unattending students.