Planning & Control (2020/2021)

Course code
Name of lecturer
Sara Moggi
Sara Moggi
Number of ECTS credits allocated
Academic sector
Language of instruction
II semestre (Lingue e letterature straniere) dal Feb 15, 2021 al May 29, 2021.

Lesson timetable

Go to lesson schedule

Learning outcomes

The course is aimed at developing the most important issues concerning the managerial accounting within the context of the instruments for the decision making and control processes. More in details, after having defined the main goals of managerial accounting, lessons focus on the analysis of firm's costs, on their calculation, on their relationship with volumes and profit and on their usage on the planning process. At the end of the course students will get the skills and competencies to apply the main tools of decision-making process.


- Managerial accounting and enterprise context.
- Costs: concepts, definitions, and classifications.
- Costs determination systems: work order costs.
- Costs determination systems: process costs.
- Costs behavior: analysis and employment.
- Analysis of the relationship among cost, volume and profit.
- The cost analysis as a tool for the management: the strategic planning.
- Environmental management system

R. H. Garrison, E. W. Noreen, Programmazione e controllo, managerial accounting per le decisioni aziendali, McGraw-Hill, Milano, 2021 (chapters still to define due to a new book release), and additional teaching material provided by the professor.

Reference books
Author Title Publisher Year ISBN Note
Garrison Ray H., Noreen Eric W., Brewer Peter C., Programmazione e controllo. Managerial accounting per le decisioni aziendali, seconda edizione. McGraw-Hill 2021

Assessment methods and criteria

(The assessment of the course consists of a written exam. The written test includes open questions, to which a precise answer is required also by carrying out short calculations. For this reason, it is necessary to bring a calculator with you.)

***Due to the COVID-19 emergency and up to different provisions, the assessment will take place in oral mode.***