Module I: Planning and control systems (3 ECTS)
Results controls
Action, Personnel, and Cultural controls
Designing and evaluating Management Control systems
Module II: Management Accounting tools (3 ECTS)
Cost measurement and cost information for decision-making
Budgeting
Variance analysis
Module III: Performance measurement, evaluation and incentives (3 ECTS)
Reporting: process and models
Performance measurement and management models
From management control to strategic control systems.
