The course aims to introduce the mechanisms and the tools of management control systems. By the end of the course, the student will be able to gather knowledge and understanding of a range of costing techniques and how to apply these techniques to problem-solving.
Compulsory prerequisites required (Propedeuticità) are published on the web site: https://lt-ea.unibg.it/it/node/122.
Lessons, practical activities, case studies, tutoring.
Written test on theoretical and practical aspects. In particular, the theoretical part consists of open-ended and/or multiple choice questions. In addition, the exam includes numerical and calculation type questions.
Midterm tests are scheduled for November (6 ECTS) and January (3 ECTS). The mark of the November pre-exam will be kept valid until the end of February 2026.
Planning and control systems, Cost classification and quantification, Cost and management accounting: forms and contents, Use of costs for corporate decision-making.
Midterm tests are scheduled for November (6 ECTS) and January (3 ECTS). The mark of the November pre-exam will be kept valid until the end of February 2026. If students do not complete the full exam (9CFU) by the end of February, they will be required to reset the entire module on the remaining exam dates (see additional information in the program and instructions on the website).
