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


A.Y. Credits
2019/2020 6
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 introduces the student to the understanding of the role and functions of management accounting as component of the system for planning and management control (Anthony's model) and for strategic and organizational control. In particular, attention is focused on the budget (characteristic, functions, process and content) and management reporting.


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.

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; and to know how it's possible to design an effective system of budgeting and reporting.

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

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.


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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