The course examines the planning and control systems that constitute a fundamental corporate resource: they play a primary role in coping with the conditions of risk, uncertainty, complexity, and turbulence that increasingly define current competitive contexts.
EXPECTED LEARNING RESULTS
KNOWLEDGE AND LEARNING
To understand the logic of strategic planning and management, and to develop and process its mechanisms and technical - accounting tools, particularly regarding the CVP analysis, BEP in mono-product and multi-product companies, operating decisions and economic convenience, budgeting and reporting processes and tools, responsibility accounting, performance measurement tools, job costing and ABC-ABM techniques.
APPLYING KNOWLEDGE AND UNDERSTANDING
At the end of the course the students will be able to apply apply the management control logic and tools to the planning, budgeting and reporting issues
At the end of the course, students will be able to critically analyze the most appropriate problems and solutions in specific business contexts, in order to maximize results.