B8856 - CONTROLLO DIREZIONALE E BUSINESS ANALYTICS

Learning outcomes

The course aims to equip students with essential knowledge and skills to effectively utilize advanced analytical and quantitative tools for monitoring organizational performance and supporting strategic decision-making. Specifically, students will develop competencies in cost classification, allocation, and control; variance analysis and interpretation relative to planned objectives; preparation of plans, programs, and management reporting systems; and the application of business analytics tools to identify trends, optimize processes, and propose targeted corrective actions.

Course contents

• Allocation and control of corporate costs and revenues, taking sustainable development into account.
• Integrated planning, budgeting, and reporting processes.
• Balanced Scorecard and performance management systems.
• Seminar on business analysis.
• Management control and organizational system design, taking environmental considerations into account.
• Control systems integrated with social and environmental considerations.

Readings/Bibliography

Anthony et al. (2025) "Control Systems - Economic Analysis for Decision Making and Performance Evaluation" by Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchan, McGraw Hill, January edition (16th edition)


Online student handouts and scientific articles. Online teaching materials at: virtuale.unibo.it

Teaching methods

Lectures, case studies, educational workshops, project work and classroom presentations by students

Assessment methods

The exam will be held in person. It is a written exam.


The exam consists of: 2-3 open-ended questions and 1-2 problem solving (1 hour). Students are asked to bring a computer to the exam; they will download the text from the website and follow the guidelines:
1) Download the assignment by connecting to the website: https://eol.unibo.it/ .


2) It is recommended that you DO NOT CLOSE THE WINDOW WHERE THE ASSIGNMENT WAS DOWNLOADED, as it can be SUBMITTED either ONLINE or as a PDF file.


3) It is recommended that you complete the assignment directly online, saving it periodically.


4) Once you have completed the assignment, select the button and send it, if possible, as a PDF file, and it will be uploaded.


5) SUBMISSION IN WORD OR PDF: PRINT THE ACTIVITY IN PDF AND UPLOAD IT TO THE WEBSITE FOLLOWING THE INSTRUCTIONS:


• After passing the exam, save the file as a PDF, giving it the file name: SURNAME.PDF


• Click SUBMISSION EXAM at the bottom of the screen from which you downloaded the exam text.


Drag the PDF file into the "Exam Submission" box using the ARROW (easiest method) or click the file picker (the first icon representing a sheet of paper in the top left corner of the file submission section) and select Upload FILE >>> Choose File.


• Save Changes (blue button at the bottom)


• Submit the assignments


• Additional submission confirmation


Students must show a valid ID/passport.


Students must register for the exam through Almaesami.


The exam is designed to assess the skills and critical thinking developed by students regarding financial accounting in tourism. The exam is designed to assess the skills and critical thinking developed by students, primarily regarding economic, financial, and environmental decision-making tools. The exam consists of a written test.


Registration for the exam is mandatory, and students must register through AlmaEsami according to the general rules.


The maximum score is 30 points, and the minimum required to pass the exam is 18/30.


Grading will be carried out as follows:
<18 insufficient
18-23 sufficient
24-27 good
28-30 excellent
30 with honors excellent
FINAL GRADE: arithmetic mean of the final grades of the two parts of the integrated course (with normal rounding).


Incentives will be provided for group work during the class period.

Teaching tools

Presentations, videos, workshops, computers and video projectors

Links to further information

https://virtuale.unibo.it/ ; https://www.unibo.it/sitoweb/maria.baldarelli/didattica

Office hours

See the website of Maria-Gabriella Baldarelli