29412 - Business Performance Control

Learning outcomes

Teaching objectives is to provide the necessary knowledge to carry out the analysis of the economic-financial profile of the company and to support the planning and control activities through appropriate information and decision-making tools. At the end of the course the student is able to:  (A) measure the cost of the production factors used and of specific cost objects; (B) use cost information to support the process of drawing up the financial statements and to facilitate the decision-making process; (C) formulate company budgets and the analysis of the causes of deviations between actual results and planned objectives; (D) use economic-financial and cost performance measures to support the company's planning and control process.

Course contents

First part FRANCO VISANI

The cost classification
Cost-volume-results analysis
Product cost and accounting by cost centre
Decision making costs: direct costing and differential analysis
Activity based costing

Second part FEDERICA BANDINI

Management control system in different types of companies.
The control environment: the organization, the information system, the company culture.
The process of assigning responsibilities and the classification of responsibility centres
Performance measurement.

The budgeting system: definition, features and functions
Economic budget and cash budget: theory and exercises
The link between the budget and reward systems

Readings/Bibliography

PRIMA PARTE

Strumenti per l’analisi dei costi. Volume I Fondamenti di Cost Accounting”. Autore Lino Cinquini. Editore Giappichelli.

https://www.giappichelli.it/strumenti-per-l-analisi-dei-costi

SECONDA PARTE

E. Gazzoni, Programmazione e controllo nel non profit 2004 o 2017

PER APPROFONDIMENTI PROGRAMMAZIONE E CONTROLLO Anna Maria Carli McGraw Education 2019

Teaching methods

Lectures, testimonies from company and public administrations and practical exercises

Assessment methods

WRITTEN ASSESSMENTS

 

• Sufficient preparation and skills, expressed in substantially correct language: 18-22
• Technically adequate preparation, discrete analytical skills, even if not particularly deep, expressed in a correct language: 23-26;
• In-depth knowledge of the topics, good analytical and critical skills, mastery of specific terminology: 27-29;
• Very in-depth knowledge of the topics, critical analysis and connection skills, mastery of specific terminology: 30-30L.

Office hours

See the website of Franco Visani

See the website of Federica Bandini