- Docente: Enrico Supino
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Economics and Accounting (cod. 0900)
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
- Managerial accounting and the business environment
- Cost-Volume-Profit relationships for multi-product firms
- Relevant costs for decision making
- Strategic control systems
- Pricing products and services
- Profitability analysis
- Business analytics
Teaching methods
Lessons in presence and case studies
Assessment methods
Written test and optional class tests
Office hours
See the website of Enrico Supino