75329 - Performance Management Systems

Learning outcomes

The goal of this course is to provide students with a relevant knowledge of frameworks and tools for understanding and improving business performance in different business stages (crisis, turnaround, business model redesign and innovation). Specifically, the students will learn how to: - comprehend role and potential of performance measurement systems in modern business organizations - understand the relevant factors of business performance - acquire frameworks and tools for performance management - acquire and use cost management techniques design for controlling and improving business performance - develop and implement a performance management system based on the use of performance indicators and factors.

Course contents

The course provides for 30 teaching hours, concerning:

 

- The financial analysis

- Financial analysis with a benchmarking approach

- The role of Performance Management Systems

- Traditional Performance Measurement Systems: Characteristics and limitations

- Diagnostic Performance Measurement Systems

- The Balanced Scorecard

- Strategic maps and KPIs (key performance indicators) - Case Study Analysis

- Innovative Performance Management Systems and Strategic PMS

- Management Accounting to support Innovation

- Strategic Cost Management

- The Target Costing - Case Study Analysis

Readings/Bibliography

- Silvi R., Analisi di bilancio. La prospettiva manageriale, McGraw-Hill, Milano, 2012, ch. 3, 4, 5, 6, 7, 11, 12

- R. Silvi, Il controllo strategico nella gestione dell'impresa, in Lipparini A., Economia e gestione delle imprese, Il Mulino, Bologna, 2007, ch. 12

- Reading materials on the e-learning platform

Teaching methods

Course Language: Italian

 

- Traditional lectures

- Case Study Analysis

- Project e team works

- Exercises

- Readings

 

The key purpose is to provide questions and insights to students in understanding the topic of the course. In doing so, alongside the traditional lectures, will be provided opportunities for discussion and intervention for students.

Assessment methods

FOR ATTENDING STUDENTS

The final mark will be obtained as a combination of:

- a written exam in form of exercises, case studies, open questions (80% of the marks)

- a individual/team work - 3 students maximum (20% of the marks)

 

FOR NON ATTENDIG STUDENTS

- LONG version written exam in form of exercises, case studies, open questions

Teaching tools

Exercises, slides and further information will be available at https://elearning-cds.unibo.it/

Personal computer and video-projector

Office hours

See the website of Monica Bartolini