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Semester (Sem)
1First Semester
2Second Semester
AAnnual course
Educational activities
CSimilar or integrative activities
Course completely offered in italian
Course completely offered in english
--Not available
Innovative teaching
The credits shown next to this symbol indicate the part of the course CFUs provided with Innovative teaching.
These CFUs include:
  • Subject taught jointly with companies or organizations
  • Blended Learning & Flipped Classroom
  • Massive Open Online Courses (MOOC)
  • Soft Skills
Course Details
Academic Year 2014/2015
School School of Industrial and Information Engineering
Name (Master of Science degree)(ord. 270) - BV (477) Energy Engineering
Track EEH - Oil and Gas Production
Programme Year 1

Course Details
ID Code 095915
Course Type Mono-Disciplinary Course
Credits (CFU / ECTS) 8.0
Semester Second Semester
Course Description The course aims to introduce the students to the theme of management control systems, as a tool for supporting decision-making and ensuring accountability. Due to the evolution of the competitive context, decision-makers at company level, have to deal with several different objectives and actors that take part to the decision-making process, leading to a high level complexity. In addition, they have to deal with the lack of certain information, in connection to the current situation, and, in particular, to future scenarios. This situation requires the ability to understand different "languages" and to interpret and analyse the so called "weak signal", that anticipate the evolution of the competitive scenario. In such context, this course aims to answer to the above challenges, proving the students with tools and instruments that could support them in modeling a specific scenario, leading to the choice of the alternatives that are more coherent with the company's strategy, and also interpreting data and actual results, after the decision has been made. In addition, thanks to group works and practical applications, students can develop their team-working ability. In details, the course addresses the following topics: - Objectives, requirements and components of the management control system, with specific reference to budgeting, performance measurement, and reporting; - Economic indicators, non financial indicators, and balanced scorecard; - Discounted Cash Flows techniques; - Reporting of different organizational units: information needs at different organizational levels; business unit reporting and responsibility centers reporting; - Target setting and budgeting; - Cost acconting system; - Design and implementation of the management control system. (Course held in English)
Scientific-Disciplinary Sector (SSD)
Educational activities SSD Code SSD Description CFU

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--AZZZZArena Marika
manifesti v. 3.4.8 / 3.4.8
Area Servizi ICT