MANAGEMENT CONTROL

Academic year
2023/2024 Syllabus of previous years
Official course title
PROGRAMMAZIONE E CONTROLLO
Course code
EM4014 (AF:466244 AR:254750)
Modality
On campus classes
ECTS credits
6
Degree level
Master's Degree Programme (DM270)
Educational sector code
SECS-P/07
Period
3rd Term
Course year
1
Where
VENEZIA
Moodle
Go to Moodle page
The course contributes to the educational objectives of the Master’s Degree Programme, which aims at providing students with economic and managerial knowledge with a specific focus on sustainability and long term value creation.
The course studies how management control systems can be used to effectively implement company strategy and the main performance measurement tools. Particular emphasis will be devoted to how these instruments can foster sustainability and long term value creation.
1 KNOWLEDGE AND UNDERSTANDING
- know how to build a profit plan;
- know the main financial performance measurement tools;
- know the main non-financial performance measurement tools;
- know the main characteristics and shortcomings of a management control system.
2 APPLYING KNOWLEDGE AND UNDERSTANDING
- identify the variables that should shape the profit planning process;
- know the strength and weaknesses of the performance measurement tools;
- know how to shape the application of the main non financial performance measurement frameworks;
- identify the main challenges and possible improvements of the management control systems.
3 MAKING JUDGEMENTS
- know how to frame hypotheses concerning management control systems efficacy.
To tackle the course, it is necessary to have already learnt the basic concepts of cost accounting.
1. Management control in the wider corporate governance context
2. Strategic planning and sustainability
3. ESG risk management
4. How to prepare a profit plan (profit wheel, cash wheel, ROE wheel)
5. MBO from a sustainability perspective: the role of ESG KPIs
6. Linking performance to market (Economic Value Added and Transfer Pricing).
7. Building on a balanced scorecard
8. Big data analytics and management control
Robert Simons, Sistemi di controllo e misure di performance, Egea, 2004 (capitoli 5,6,8,9,10)
Chiara Mio, Programmazione e controllo delle Vendite. Una prospettiva di sostenibilità, Egea, 2013; capitolo 1 e 4
Other readings available on Moodle
The exam is both written and oral and both exams are compulsory. The written exam includes three questions (calculation exercises and open-ended questions), with a pass/fail evaluation. The oral exam will cover the whole program and will determine alone the final grade.
The course includes lectures, guest speakers and group works.
Italian
Accessibility, Disability and Inclusion
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: disabilita@unive.it.
written and oral
Definitive programme.
Last update of the programme: 09/05/2023