ADVANCED MANAGEMENT CONTROL
|Academic year||2020/2021 Syllabus of previous years|
|Official course title||ADVANCED MANAGEMENT CONTROL|
|Course code||EM4042 (AF:332361 AR:178752)|
|Modality||For teaching methods (in presence/online) please check the timetable|
|Degree level||Master's Degree Programme (DM270)|
|Educational sector code||SECS-P/07|
|Moodle||Go to Moodle page|
The course studies management accounting, with a specific focus on the most recent trends in the academic and professional field. In particular, it discusses the role of management control systems in the broader context of corporate governance, the business planning process and the evaluation of its doability. It studies some of the main performance measurement tools, target costing and transfer pricing (both from a managerial and a law perspective). It also discusses the most recent trend on the evolution of management control system from a sustainability perspective, leading to an integration between management control systems and corporate reporting (Integrated Reporting).
- know the management control system role in the broader context of corporate governance;
- know how to build and evaluate a profit plan;
- know the main performance measurement tools and their impacts on the managerial decision making process;
- know target costing;
- know transfer pricing and the influences of the fiscal laws;
- know the evolution of management control systems from a sustainability perspective.
2 APPLYING KNOWLEDGE AND UNDERSTANDING
- identify, in different contexts, the role of management control systems and of the other corporate governance functions;
- identify the best performance measurement tools, consistently with company strategy;
- know how to interact with practitioners on transfer pricing;
- understand how to implement a management control system which is consistent with the sustainability orientation of the company.
3 MAKING JUDGEMENTS
- know how to frame hypotheses concerning management control systems efficacy.
- How to build and evaluate a profit plan;
- Performance measurement for management control (Economic Value Added (EVA), Return on Investment (ROI)) and the impacts on the decision making activity of managers;
- Transfer Pricing;
- Target costing:
- Fostering sustainability through management accounting;
- The integration between financial and management accounting.
Accommodation and support services for students with disabilities and students with specific learning impairments
Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: firstname.lastname@example.org.
This subject deals with topics related to the macro-area "International cooperation" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development