Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


A.Y. Credits
2018/2019 8
Lecturer Email Office hours for students
Massimo Ciambotti
Teaching in foreign languages
Course with optional materials in a foreign language English
This course is entirely taught in Italian. Study materials can be provided in the foreign language and the final exam can be taken in the foreign language.

Assigned to the Degree Course

Economics and Management (L-18)
Date Time Classroom / Location
Date Time Classroom / Location

Learning Objectives

The course is divided into two modules. Its purpose is learning systems management, accounting and non-accounting, which is carried out the process of strategic and operational businesses. The first module introduces the student to the understanding of the role and functions of management accounting and of the system for planning and control. In particular, attention is focused on the budget and management reporting. The second module focuses on the evolution that management systems have had in recent decades. From the perspective of strategic management, we analyze the issues related to the process of formulation of business strategies, the alignment of the functional and directional capabilities and the planned management of turbulent change. It is also alluded to the systems of emergency management and of strategic learning processes.


First module

1.The function of Planning and Control;

1.1 Management, managerial systems, managerial functions;

1.2 The Anthony's model: strategic planning, management control, operational control. Strategic control and organizational control;

1.3 The systemic approach of the management control by Italian business theory;

2. The function of Accounting, its evolution and relationships with other management functions;

2.1 The controllership in the modern organizational structure;

2.2 The duties of the administrative staff regarding the contents of directional function;

2.3 The internal organization of the administrative staff and relations with the financial area;

3. The management accounting and its instruments. The annual Budget;

3.1 Some aspects of  organizational structure of control;

3.2 The process of budgeting: subject, purposes, functions, process development and use of budget;

3.3 Some elements on analysis of deviations and management reporting;

3.4 The new models and approaches to technical and financial support of process control.

Second module

4. Environmental changes and strategic behavior of enterprises;

4.1 The company faced with the challenge of the complexity and environmental turbulence;

4.2 The concept of strategy and its evolution;

4.3 The evolution of the strategic issue of business and managerial response;

4.4 The development of management systems, in relation to that of business structures: the need for integration;

5. The planning and strategic management;

5.1 The planned management of turbulent change;

5.2 From strategic planning to strategic management;

5.3 The methodology of periodic strategic planning;

5.4 The methodology of strategic positioning management. Strategic management at the level of business area. The analysis and planning of the competitive positioning

5.5 Strategic management at the corporate level. The balance of the portfolio strategy and the consistency between the profile of skills and strategies;

6. Direct systems of deliberating strategies;

6.1 The logical incrementalism and learning strategic planning

6.2 Aspects of emergency management real-time policy.

Bridging Courses

Economia Aziendale e Ragioneria 

Learning Achievements (Dublin Descriptors)

After completing the course, students will learn what are the main tools of management accounting from the point of view of their application in different business contexts. Students will also acquire the ability to understand the content of the system of planning and control, in particular the system of strategic planning, and the conditions of their evolution in relation to changes in the external environment to the company. Expands so the ability to judge independently the conditions of congruence between the external environment, the strategic development of the business and profile of its internal organizational and managerial skills.

Teaching Material

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Supporting Activities

Solving exercises and case studies; seminars 

Didactics, Attendance, Course Books and Assessment


Lectures; solving exercises and case studies; seminars. 

Course books

First module:- M. Ciambotti, Strategic management system. Theory, models and planning systems, Giappichelli, Turin, 2005 (chapters 1 and 2);- M. Ciambotti, The influence of cultural factors on the managerial control, Lint, Trieste, 2001 (chapter five);- F. Berti, The system of budgets, Cedam, Padua, 1995.
Second part:
- M. Ciambotti, Strategic management system. Theory, models and planning systems, Giappichelli, Turin, 2005 (section 3 in chapter 8 inclusive).For a discussion of the issues of course, but not as a text for the exam, you may want to read:- M. Ciambotti, Control systems in international joint ventures, Lint, Trieste, 1995. 


Oral examination. Should a verification of learning intermediate for attending.

Additional Information for Non-Attending Students


The same for attending students

Course books

The same for attending students


The same for attending students

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