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Managerial Accounting - Stream B


Managerial Accounting - Stream B


Academic year 2019/2020

Course ID
Teaching staff
Laura Broccardo (Lecturer)
Peter Clarke (Lecturer)
Edoardo Crocco (Tutor)
2nd year
Course disciplinary sector (SSD)
SECS-P/07 - economia aziendale
Formal authority
Type of examination

Sommario del corso


Course objectives

The course aims to study the logic, the responsibility centres and the tools of the management control in the enterprises, with particular attention to the manufacturing ones. The purpose of the course is to provide students with the knowledge and understanding about the mechanisms of the managerial system, useful to guide and empower managers to the global objectives of the firm, side by side in an initial capacity to apply this knowledge and understanding in simple practical case studies. The course enables graduates to acquire the necessary skills to his joining the company, where through the study and understanding of all business processes, will become a figure of reference for the activities of management control and support to operational managers in their decision making. The course also allows the graduate who will specialize in some other area of management to acquire the basic skills for programming and monitoring of its actions in key economic and financial. 

l corso si propone di studiare la logica, i centri di responsabilità e gli strumenti del controllo di gestione nelle imprese, con particolare attenzione alle aziende di produzione. Lo scopo del corso è fornire agli studenti la conoscenza e la comprensione dei meccanismi del sistema manageriale, utili a guidare e responsabilizzare i manager verso gli obiettivi globali dell'azienda, applicando questa conoscenza a semplici casi di studio pratici. Il corso consente agli studenti di acquisire le competenze necessarie al suo ingresso in azienda, dove attraverso lo studio e la comprensione di tutti i processi aziendali, diventerà una figura di riferimento per le attività di controllo di gestione e di supporto ai responsabili operativi nel loro processo decisionale. Il corso consente anche l'acquisizione di competenze di base per la programmazione e il monitoraggio di azioni in chiave economica e finanziaria.


Results of learning outcomes

At the end of the course student is expected to be capable of:

- knowing and understanding the logic of management control as a directional process and its mechanisms and technical - accounting tools;

- applying knowledge about the management control logic and tools to the planning, budgeting and reporting issues;

- making judgements to critically analyse the issue and selected solutions discussed in the business cases study;

- using communication skills to discuss in the classroom the business cases studied in the individual and team work, using appropriate supports;

- using learning skills to verify ongoing the learning degree of the managerial logic, also and in particular through the business cases study and discussion.

Alla fine del corso  lo studente sarà in grado di:

- conoscere e comprendere la logica del controllo di gestione come processo direzionale, i suoi meccanismi e gli strumenti tecnico-contabili;

- applicare la conoscenza della logica e degli strumenti di controllo di gestione ai problemi di pianificazione, definizione del budget e reporting;

- formulare giudizi per analizzare criticamente il problema e le soluzioni selezionate discusse nello studio dei casi aziendali;

- utilizzare capacità comunicative per discutere in classe i casi aziendali durante i lavori individuali e di gruppo, utilizzando adeguati supporti ;

- utilizzare  capacità di apprendimento per verificare  il grado di apprendimento della logica gestionale, anche e in particolare attraverso lo studio e la discussione dei casi aziendali.


Course delivery

The course is articulated in 42 hours of formal and interactive in-class lecture, and in at least many hours of at-home work solving pratical exercises.

Il corso si articola in 42 ore di lezione frontale e interattiva e richiede alcune  ore di lavoro a casa per risolvere esercizi pratici.


Learning assessment methods

During the summer session, the exam will take place remotely, because of the contingency measures required by the Phase 2 of the Covid19 emergency outbreak. The exam will be powered by the Moodle platform, in particular by its Quiz function which will be used for Written Exams, and by Unito’s Webex platform, with which we will go through with the identification procedure and the surveillance of the students during the exam. We will inform those who are booked for the exam via email through the Essetrè system the day before the exam. The email will contain the link to the Webex session along with the time, approximately half an hour prior to the exam starting time. By clicking on the link you’ll get access to the Webex Room for the exam. 25 is the students limit per session. Meanwhile, on Moodle, once you are enrolled to the course you’ll be able to find the Quiz on the main page of the course. 

The exam is going to last 45 minutes.

At the end of the exam, you will find a page with the option to either confirm your will to submit your test for evaluation or the option to withdraw from it. In the second case, your attempt will not be considered in the 3 tries per year that every student gets.

For the whole exam session, the student will have to remain connected to the Webex room, with their webcam on. 

The students who have enrolled but wish not to take the exam, should let the teachers know via email to help facilitate the examination procedures.

In case of abrupt disconnections from the Moodle, the system will keep your progress up until that point. 

As far as the exam questions are concerned, they will be similar to what has been previously announced on Campusnet and further explained here.

The exam will be written, with multiple choice questions, true and false questions and exercises. The multiple choice questions will evaluate the knowledge of the student, whereas the exercises will test the student’s proficiency with the tools they were provided during the course. The maximum mark is 30/30.

The exam is going to include questions from Peter Clarke’s teaching material.

The exam will be “open books”, which means you are free to use the course book and the notes at your disposal, although since time is limited you will have to come prepared and study beforehand.

We invite you to read the code of ethics of the University of Turin (you can find it at the following link and to maintain an appropriate conduct during the exam. You are men and women who will soon find their place in the workforce: we, as teachers, trust your qualities, which we are striving to help build and on which we are counting on.

It is in fact required the use of analytics tools and anti plagiarism softwares, to make sure the merit will be exclusive to those who deserve it. As for our rules and regulations, there will be administrative penalties for those who violate the code of conduct.


Usual exam 

The course grade is determined solely on the basis of a written examination. The examination (2 hours) is articulated in two parts:

- 3/4 theoretical open questions, through which verify both the knowledge about concepts and results developed in the course and the ability to use effectively the concepts and the result to solve simple case-study problems;

- some pratical and quantitative exercises, through which verify the ability of the students to apply technical financial and non financial tools to analytical business problems. 

Il voto del corso è determinato sulla base di un esame scritto. L'esame (2 ore) è articolato in due parti:

- 3/4 domande teoriche aperte, attraverso le quali viene verificata  la conoscenza dei concetti  sviluppati nel corso e la capacità di utilizzare efficacemente i concetti  per risolvere semplici problemi applicativi;

- alcuni esercizi pratici e quantitativi, attraverso i quali verificare la capacità degli studenti di applicare strumenti tecnico- finanziari e non  a problemi  analitici.


Support activities

Homework exercises will be assigned, and their solution will be discussed in class (if time allows) or uploaded on the website.

Verranno assegnati esercizi a casa e la loro soluzione sarà discussa in classe (se il tempo lo consente) o caricata sul sito web.



Main topics:

- The logic and the contents of the strategic planning and management control in the enterprises

- Economic analysis for the management control ( Cost-Volume Profit Analysis, Break- Even Point Analysis, Economic convenience and differential reasoning)

- The budget and its drawing up processes

- Economic variances and Reporting.

Argomenti principali:

- La logica e il contenuto della pianificazione strategica e del controllo di gestione nelle imprese

- Analisi economica per il controllo di gestione (Analisi Costi - Volumi - Profitto , analisi del punto di pareggio, convenienza economica e ragionamento differenziale)

- Il budget e i suoi processi di elaborazione

- Analisi degli Scostamenti e Reporting.

Suggested readings and bibliography




Last update: 06/05/2020 09:54
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