75329 - Performance Management Systems

Academic Year 2021/2022

  • Teaching Mode: Traditional lectures
  • Campus: Forli
  • Corso: Second cycle degree programme (LM) in Economics and Commerce (cod. 0905)

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 recasting process of the financial statements

- The liquidity and profitability analysis through ratios

- 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

- Sustainability and reporting


- 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

- Mandatory reading materials on the e-learning platform of the course

Teaching methods

Course Language: Italian


- Traditional lectures

- Case Study Analysis

- Project e team works

- Posts every week through Virtuale

- Exercises (on Virtuale)

- Readings (on Virtuale)

- Videos (on Virtuale)


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.

As part of a Sustainability Workshop seminars and team work are planned.

Assessment methods


- LONG version written exam on excel (2 hours) in form of exercises, case studies, open questions. Graduation of mark: 15 points for part 1 (financial analysis with ratios), 7 points part 1 (recasting), 8 points part 2.


ATTENDING STUDENTS (at least 70% of teaching hours) can choose among the STANDARD and the ATTENDING STUDENTS assessment methods.



The final mark will be obtained as a combination of:

- a SHORT VERSION written exam on excel (1 hour and 30 minutes) in form of exercises, case studies, open questions (maximum 24 point, i.e. 80% of the mark). Graduation of mark: 9 points for part 1 (financial analysis with ratios), 7 points part 1 (recasting), 8 points part 2.

- an additional individual/team work - 3 students maximum (maximum 6 points, i.e. 20% of the mark, 6 points), to be sent by email to the teacher monica.bartolini4@unibo.it by the end ot the teaching session of the calendar. Details and a road map to develop the team work are available on the e-learning platform of the course.


Furthermore, aAll students can achieve some additional points by:

1) Post of the week on Virtuale (1 additional point in case of at least 3 correct answers)

2) No. 2 Workshops on Sustainability and Reporting, to get up to 2 additional points.


Examples of previous exams (with suggested solutions and graduation grid) are available on Virtuale.


ATTENTION: The assessment method is confirmed also in case of blended and on line teaching due to the Covid-19 emergency, but in these cases the written exam can be submitted on line, using EOL and Zoom. In case of on line submission, the exam will have the same structure previously described. Look regularly for new announcements on this topic on Virtuale.


Graduation grid of marks:

- 18-23: sufficient preparation and ability to analyze but relating to a limited number of topics covered in the course, use of an overall correct language;
- 24-27: technically adequate preparation but with some limits with respect to the topics covered, good operational skills, even if not particularly articulated, expressed in correct language;
- 28-30: very good knowledge of a large number of topics covered in the course, good operational and critical skills, high-level usage of specific terminology;
- 30L: excellent and very in-depth and exhaustive knowledge of the topics covered in the course, critical analysis and connection skills, very high-level usage of specific terminology.

Teaching tools

Exercises, slides, mandatory reading materials and further information will be availableon Virtuale.

There you can find also previous exams' texts and related suggested solutions, with graduation of the mark.

Office hours

See the website of Monica Bartolini


Quality education Decent work and economic growth Industry, innovation and infrastructure Responsible consumption and production

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.