Management Accounting or Management Control is that part of accounting that, as the term itself implies, has only one client: the manager.
Not external investors, not public administrations or partners (customers and suppliers), but only managers and entrepreneurs of the company who need economic and financial information on a daily basis in order to carry out their activities effectively. This is precisely why any manager should possess at least basic knowledge of Management Accounting.
Specifically, managers need Management Accounting to play two fundamental roles.
The first is to provide them with focused and timely economic and financial information to support the various decisions they make every day (bids to be submitted, investments to be made, suppliers to be selected, personnel to be hired or activities to be outsourced).
The second is to develop a control process aimed at measuring performance, comparing it with budget objectives, in order to keep the various business areas ‘under control’ and effectively directed towards the pursuit of strategic objectives, according to the famous saying ‘you can only get what you measure’.
The course enables managers and entrepreneurs without an administrative background to understand how to analyse company costs, how to develop the process of budgeting and measuring performance, and teaches an original and complete model of which economic-financial analysis to develop as a function of specific managerial decisions to be made.
The course is divided into 6 teaching sessions to be attended on blended.
The teaching approach will be extremely pragmatic and accompanied by numerous applied cases.
ACCREDITATIONS AND RANKINGS
Bologna Business School is EQUIS – EFMD Quality Improvement System accredited, one of the most important international quality assessment and continuous improvement systems for Schools of Management and Business Administration.
Bologna Business School’s Open Programs are included in the Financial Times Ranking in the Executive Education 2026 category.
Franco Visani
Director of Studies
fvisani@bbs.unibo.it
"Managers in all functions need to understand the language of finance, read a company report or the financial statements of a supplier, customer or partner. This course provides the fundamental skills to dialogue with the finance area, with colleagues in other areas, and to make informed decisions with a view to creating value for the company."
Structure
The program is divided into 6 learning sessions delivered in blended mode, combining online sessions and on campus full-day activities to ensure an effective and practical learning experience.
Throughout the program, participants will explore the following topics:
- The use of economic-financial information to support operational business decisions
- The use of economic-financial information to support strategic decisions
- Business cost analysis and profitability analysis
- The management control process: budgeting and reporting
The activities are delivered through a mix of evening online sessions and on campus full-day sessions, allowing participants to balance learning with professional commitments.
COURSES
- Definizione prezzi di vendita
- Decisioni make or buy
- Gestione relazione con fornitori
- Investimenti tecnologici o commerciali
- Sviluppo di nuovi business
- Piani finanziari pluriennali
- Comprensione della redditività di prodotti e servizi
- Direct Costing vs. Full costing
- Analisi dei centri di costo aziendali
- Activity-based Costing
- Definizione dei KPI di misurazione della performance aziendale
- Il processo di sviluppo del budget annuale
- Le modalità di reporting e analisi degli scostamenti
Learning approach
The teaching approach is strongly practice-oriented and integrates contributions from faculty members coming from academia, industry, and consulting. The program combines lectures, analysis of real business cases, and direct testimonials from managers, fostering learning that can be immediately applied in the workplace. Teaching activities are supported by an e-learning platform featuring materials and exercises to facilitate study and further exploration between sessions.
Faculty
Faculty members at Bologna Business School work together offering outstanding teaching standards. An international and interdisciplinary approach is guaranteed by a joint team of distinguished national core professors, adjunct, visiting professors, guest speakers and top managers.
-
Franco Visani
Associate Professor of Business Administration
University of Bologna
-
Gianluca Masia
Managing Director
Gentili Technology Equipment SRL
-
Filippo Boccali
Adjunct Professor and Research Fellow of Management
University of Bologna
Networking
The open program is an experience built around people and relationships, fostering valuable connections through continuous interaction among participants, faculty members, and managers. During the classroom sessions, a dynamic network develops, enriched by the diversity of experiences, roles, and industries. A vibrant ecosystem that enhances learning and continues to generate value over time.
COMPANIES
Companies within the Bologna Business School network actively contribute to the development of the Open Programs by helping shape the content and bringing real-world experience into the classroom. Managers and professionals take part through testimonials, real business cases, and direct contributions, enriching the learning journey with a practical perspective. Interaction with companies from different industries encourages a continuous exchange of experiences and best practices. This ongoing dialogue between the classroom and the business world creates a dynamic ecosystem where skills, perspectives, and approaches come together, generating value for all participants.
FEES
The enrollment fee for the program is:
- €2,400 (+ VAT) for registrations from companies and institutions
- €1,900 (+ VAT) for individual registrations
The fee includes attendance of the program, all study materials available through the online platform, and access to Bologna Business School services, including: personal Wi-Fi account and use of the study areas.
Discounts are available for:
- early registrations;
- companies belonging to the Business Network;
- Alma/BBS and Profingest Alumni;
- groups of at least 3 people.
INTERPROFESSIONAL FUNDS
Alumni and Companies can check the availability of vouchers at the Interprofessional Fund reference:
Fondimpresa – for middle management
Fondo Dirigenti PMI – for managers of industrial SMEs
Fonditalia
Fondirigenti – for managers
Fon.Coop – for Cooperatives
REQUIREMENTS
The program is limited to a maximum of 30 participants in order to ensure an effective and interactive learning experience, and is open to professionals with diverse backgrounds and levels of experience.
APPLICATION PROCESS
To participate, it is necessary to request the application form by emailing openprograms@bbs.unibo.it. The team is available to provide all relevant information and support candidates throughout the process.
FAQs
At the end of the course, a participation certificate is issued (upon reaching 80% of classroom hours).
The documents used in the classroom and any further reading or exercises will be uploaded to our platform, whose credentials will be delivered in the classroom.
Should a group of colleagues wish to participate in the program, it is possible to contact the Program Manager to evaluate an ad hoc participation price.
Our short courses do not require a specific course of study. It is important to have a few years of work experience behind you that can help you, inside the classroom, by bringing real cases dealt with and solutions adopted during your work.
