- Docente: Enrico Supino
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
Learning outcomes
Enterprise strategies are not appraisable only by financial information which is concise and short-term biased. Starting from such considerations, several strategic multidimensional control systems have been successfully developed. The course introduces the most widely known of them (Balanced ScoreCard, Key Performance Indicators etc.) and addresses some issues related to the multiplicity of metrics used, the strengths and the limitations of such multidimensional control systems and their effective employment in practice.
Course contents
- Considerations on today’s business environment
- Managerial accounting
- Cost-Volume-Profit Analysis
- Master Budget and Responsibility Accounting
- Capital Budgeting
- Strategic Control Systems
- Financial and non-financial performance
Assessment methods
Written examination (multiple choice test + exercises)
Teaching tools
Slides used during the lectures and other study materials
Office hours
See the website of Enrico Supino