LM8704 - PROGRAMMING, CONTROL AND EVALUATION FOR MANAGEMENT

courses
ID:
LM8704
Duration (hours):
36
CFU:
6
SSD:
ECONOMIA AZIENDALE
Located in:
CHIETI
Url:
POLICIES AND MANAGEMENT FOR WELFARE/CORSO GENERICO Year: 1
Year:
2025
Course Catalogue:
https://unich.coursecatalogue.cineca.it/af/2025?co...

Overview

Date/time interval

Primo Semestre (08/10/2025 - 31/01/2026)

Syllabus

Course Objectives


The course is aimed at transmitting the methodological and advanced knowledge about governance, planning, programming, management and control of organizations and companies operating in the welfare sector;
The study of these topics allows students:

to draft the company budgets in their articulation;
to know how to calculate the full cost and the direct cost of products and services;
to verify the economic agreement of the company activities;
to verify the convenience of any production outsourcing processes;
to calculate the point and the break-even turnover in the production of goods or services.


Course Prerequisites


Prerequisites are not required


Teaching Methods


Lectures with extensive use of numerical examples able to simulate reality.


Assessment Methods


The student's assessment includes a written test to verify the learning of the course contents.


Texts


G. Paolone, S. Migliori, “Introduzione alla contabilità industriale”, Franco Angeli, Milano, 2011;
C.T. Horngren and others: "Programmazione e controllo", Pearson Italia, 2011.

Contents


The course deals with the topics of planning, monitoring the evaluation of companies and social enterprises.
After analyzing the purposes of planning and control, we proceed to represent the techniques:
Accounting for cost and profit centers
Full Cost and Direct Cost
Make or Buy
Budget in its articulation
Analysis of breakeven point and breakeven turnover.


Course Language


Italian language

More information


Possible release of exercises during the course.


Degrees

Degrees

POLICIES AND MANAGEMENT FOR WELFARE 
Master’s Degree
2 years
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