75329 - Performance Management Systems

Learning outcomes

The aim of the course is to provide knowledge, frameworks and tools for the measurement and management of performance in a multidimensional perspective, in support of both strategic and operational control systems. The program also includes the measurement of ESG impacts, in light of Corporate Social Responsibility. At the end of the course, the student is able to: - understand the relevance of performance measurement and management systems; - identify the drivers of the performance; - apply frameworks and techniques for performance measurement and management; - develop multidimensional performance management systems, including the dimensions related to sustainability and innovation, as well as the financial ones.

Course contents

The course provides for 30 teaching hours, concerning:

 

Part 1

• The recasting process of the financial statements
• The liquidity and profitability analysis through ratios
• Financial analysis with a benchmarking approach

Part 2

• 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 integrated measurement and reporting

Readings/Bibliography

Mandatory:

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

• Reading materials on Virtuale

Teaching methods

Course Language: Italian

 

• Traditional lectures
• Case Study Analysis
• Business game
• Project e team works
• MOOC
• Exercises (on Virtuale)
• Readings (on Virtuale)
• Videoclips (on Virtuale)
• Workshop with enterprises

 

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

STANDARD ASSESSMENT

• LONG version written exam (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.

 

ATTENDING STUDENTS ASSESSMENT

The final mark will be obtained as a combination of:

• a SHORT VERSION written exam (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 sessions. 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) Attendance of the MOOC Integres - Reporting value creation and sustainability for SMEs (see details on Virtuale), to gain 1 additional point.

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.

 

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.

 

Students with learning disabilities (LD) or temporary or permanent disabilities: please contact the relevant University office promptly (https://site.unibo.it/studenti-con-disabilita-e-dsa/it). They will be responsible for suggesting any accommodations to the students concerned. These accommodations must be submitted to the instructor for approval 15 days in advance, who will evaluate their suitability, also taking into account the course's learning objectives.

Regarding the assessment of learning, the use of AI is prohibited during the written exam. Any use constitutes a violation of academic integrity. For the optional teamwork only, limited, declared, and non-substantial use of AI is permitted for support activities (e.g., summarizing, rephrasing, graphics).

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.

 

DIDACTIC INNOVATION

This course is part of the University of Bologna's project on teaching innovation.

 

This course implements forms of INTEGRATIVE DIGITAL TEACHING (DDI - asynchronous didactics), mainly through a Unibo MOOC and in the form of additional video clips useful for reinforcing basic concepts.

Furthermore, the innovativeness of the course is enhanced by the use of gamification at various stages.

Office hours

See the website of Monica Bartolini