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36365 - Performance Management Systems

Academic Year 2025/2026

                
                        Docente:
                        Riccardo Silvi
                    
                        Credits:
                        6
                    
                        SSD:
                        SECS-P/07
                    
                        Language:
                        Italian
                    
                        Teaching Mode:
                        Traditional lectures
                        
                            Campus:
                            Forli
                        
                            Corso:
                            Second cycle degree programme (LM) in
                            Economics and management (cod. 6801)

                                    Course Timetable
                                
from Sep 16, 2025 to Oct 21, 2025

Learning outcomes

To obtain basic knowledge on management control systems and performance measurement systems
To acquire the tools and techniques for developing a financial analysis
To learn how to assess a firm's profitability and financial position
To apply financial analysis techniques for supporting the management decision making process
To design a strategic control system.

Course contents

Role of performance measurement in business organizations
Financial Analysis: Income statement and balance sheet analysis: tools and methods
Key performance and profitability ratios
Key financial ratios
Operating and financial risk analysis
Industry financial performance analysis and strategic Financial benchmarking
Performance Measurement systems: principles and tools
Strategic control systems
Performance based management

Readings/Bibliography

R.Silvi, Analisi di bilancio: la prospettiva manageriale, McGraw Hill, Milano, 2012 (capitoli 2, 9, paragrafo 6.5, appendici 4 A1, 4 A2, 6 A1, 8 A, 11 A esclusi). https://www.mheducation.it/analisi-di-bilancio-la-prospettiva-manageriale-9788838667381-italy
R. Silvi, Il controllo strategico, in Lipparini A., L'impresa. Fondamenti di Economia e Gestione Sostenibile, Cap. 10, Il Mulino, Bologna, 2022. https://www.pandoracampus.it/pandora/booksheet/index/ean13/9788815298980
R. Silvi, La progettazione del sistema di misurazione della performance aziendale, Giappichelli Editore, 1995, Capp 1 e 2.

Additional readings to be provided

Teaching methods

Lectures and case studies disscussion

Assessment methods

Written test and project work (for class attending students only)

18-23: the student has sufficient preparation and analytical skills, spread however, over just few topics taught in the course, the overall jargon is correct

24-27: the student shows and adequate preparation at a technical level with some doubts over the topics. Good, yet not to articulate analytical skills with the use of a correct jargon

28-30: Great knowledge about most of the topics taught in the course, good critical and analytical skills, good usage of the specific jargon

30L: excellent and in depth knowledge of all the topics in the course, excellent critical and analytical skills, excellent usage of specific jargon

Teaching tools

Powerpoint class presentations, additional information about the program, cases and problems with solutions are available in the e-learning web site (https://iol.unibo.it/course/view.php?id=42260). Further exercises, solutions and additional readings are available in the text Analisi di bilancio: la prospettiva manageriale (https://www.mheducation.it/9788838667381-italy-analisi-di-bilancio--la-prospettiva-manageriale ) web site.

Office hours

See the website of Riccardo Silvi