MANAGEMENT CONTROL
1. The meaning of management control
2. Strategic planning, programming and control
3. The elements of the control system
4. Management control, directional control, strategic control
5. The actors involved in the planning and control process
6. The requirements of the management control system
7. The "views" of the control system
8. The management control required by the Stock Exchange Regulations

THE REQUIREMENTS OF THE CONTROL SYSTEM
ORGANISATIONAL VARIABLES
1. The relationship between organisation and management control
2. The definition of the plan of responsibility centres
3. Types of responsibility centres
4. Parametric cost centres and discretionary cost centres
5. Production cost centres and structure cost centres
6. Cross responsibility centres
7. Functions and organisational position of the controller

THE ASSUMPTIONS OF THE CONTROL SYSTEM
TECHNICAL AND ACCOUNTING INFORMATION TOOLS
1. The information tools available to management control
2. Analytical accounting for management control
3. Cost classification for management control
4. The definition of the objects of analytical accounting
5. Cost management for management control

THE BUDGET
1. The concept of budget and its main characteristics
2. The functions of the budget
3. The conditions for a proper functioning of the budgeting process
4. The budgeting process
4.1. The temporal process of budgeting
4.2. The logical process of budgeting
5. Budgets by responsibility centre
6. The definition of budget objectives

SECTORAL AND INTER-SECTORAL BUDGETS
1. The commercial budget
2. The sales budget
3. The definition of sales quantities
4. The definition of sales prices
4.1. The definition of sales prices: Full Costing
4.2. Definition of sales prices: Direct Costing
5. Determining the most advantageous sales mix
6. The commercial cost budget
7. The production budget
8. The procurement budget
9. The central structures budget
10. The investment budget
11. The staff budget

THE GENERAL BUDGET
1. Consolidating individual budgets
2. The economic budget
3. Economic budget models
3.1. The value-added economic budget
3.2. Cost of sales budgeting
3.3. The contribution margin budget
4. The financial budget
4.1. The sources/uses budget
4.2. The cash budget
5. The assets budget

REPORTING
1. The reporting system
2. Types of reporting
3. The analysis of deviations
4. The commercial variance
5. The production cost variance
5.1. The raw material variance
5.2. The variance of direct labour
6. The variance of other fixed costs

Luigi Fici, Programmazione e Controllo, Cedam, 2008