Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
Belonging course: 
Course of Bachelor's Degree Programme on BUSINESS ADMINISTRATION
Disciplinary sector: 
Year of study: 
Second semester
Hours of front activity: 



Course description

The aim of the course is to deepen the fundamental aspects of the planning and control of companies, thus determining the best preparation for the use of the functional instrumentation to carry out the management analyzes of tourism companies and advanced services.
In this sense all the lessons are characterized by the search for a close connection between the merely theoretical aspects and the acquisition of the necessary skills on the part of the student to offer support to the decision-making approach of the company.
The main focus is placed more on numerous educational examples and case histories taken directly from the practice and, not least, also corporate testimonies.

Knowledge and understanding: the student will have to acquire and demonstrate to be able to support the decision-making process of the tourist company firstly contributing to the creation of the most suitable reports of an extracontabile nature and, subsequently, through the best interpretation of the main performance indicators.

Autonomy of judgment: the student must demonstrate that he has developed a critical ability to understand the dynamics of the results of the tourism business and therefore be able to use even the most innovative information systems adopted to support ERP management control.

Communication skills: the student must be able to approach the written test meanwhile by answering in an exhaustive way the open questions included therein and articulating the exercises with conciseness and clarity. The teacher can propose the articulation of a project work that the student will articulate developing different modes of communication tools.

Learning skills: the student will have to demonstrate a good learning ability by being able to deepen their knowledge also on relevant bibliographic references relevant to the field of object of study. The connection with the knowledge system acquired in previous quantitative courses will support the path


Knowledge of the fundamental quali-quantitative concepts of economic and business phenomena acquired and assimilated in the course of the courses of business administration and financial statements and accounting principles.



Introduction to management control:
- The management system; the development of the topic will absorb 6 hours of a frontal lesson;
- Strategic planning and management control; the development of the topic will absorb 5 hours of a frontal lesson
- Analytical accounting: the development of the topic will absorb 6 hours of a frontal lesson
- The classification of costs; the development of the topic will take 9 hours or 4 hours of frontal lessons and 5 hours of classroom exercises;
- Cost allocation: costing procedures; the development of the topic will absorb 9 hours of which 4 of lectures, 3 hours of exercises and 2 hours of discussion of a case history;
- Direct Costing and Full Costing; the development of the topic will absorb 5 hours of frontal lectures plus 5 hours of exercise;
- The Budget; the development of the topic will absorb 6 hours of a frontal lesson
- Sectoral budgets; the development of the topic will absorb 9 hours of lessons, 5 of which are frontal and 4 of the exercise
- Analysis of deviations; the development of the topic will absorb 12 hours of which 4 of lectures, 4 of the exercise and 4 of business testimonies

Teaching Methods

Teaching methods

The course provides a mixed approach consisting of both:
- Frontal lessons;
- Exercise and discussion of case history;
- Discussion in the classroom with the presentation and participation of the students;


Marchi L., Marasca S., Chiucchi M.S. (a cura di) (2018), Controllo di gestione, Giappichelli Editore, Torino

Learning assessment

Verification of learning

The objective of the exam consists in verifying the level of achievement of the previously indicated training objectives.
The exam is divided into two parts that take place on different days.
• A written test lasting three hours, which consists of three theoretical questions with an open answer of 6 points each in addition to a practical part that will assign a maximum score of 12 points. All those who pass the written test with a score of at least 21/30 will be able to take the oral exam. The two tests will take place on different days;
• An optional oral test in which the ability to link and compare different aspects discussed during the course will be evaluated. The test is compulsory for those who in the written test will have achieved a mark above 27/30.

More information

Other information
Further didactic and in-depth material is available on the eLearning platform of the university.