85867 - Strategic Management I

Course Unit Page


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

No poverty Decent work and economic growth Industry, innovation and infrastructure Responsible consumption and production

Academic Year 2021/2022

Learning outcomes

The course provides knowledge on tools for measuring the economic and financial results of companies in support of their decision-making processes. At the end of the course, students are able to apply the main analysis tools to assess the company's economic and financial performance, to identify the determinants, to produce useful information on the individual activities carried out, also in order to optimize the resources available, and to fine-tune the company's strategies and their control.

Course contents

Didactic unit 1 (9 hours):


1. Corporate Costs

o 1.1. Mixed cost

o 1.2. Contract and process costs

2. Models for profitability analysis

o 2.1. Cost-volume-profit ratio

o 2.2. Break-even point and safety margin


3. Enterprise strategies and investment planning

o 3.1. Investment planning decisions

o 3.2. Measuring performance in organisations

o 3.3. Costs and the decision-making process

o 3.4. Decisions on internal or external production

o 3.5. Distribution strategy and management 

Exercises and deepening of knowledge (12 hours)


At the end of each module, the teacher will provide students with specific teaching material (in electronic format) that supplements the notes taken in class. However, this material is not sufficient to prepare for the exam.

As reference texts we recommend: R.H. Garrison, E.W. Noreen, P.C. Brewer, M. Agliati, L. Cinquini - Programming and control - managerial accounting for business decisions, McGraw-Hill 2011. Chapters 2, 5, 8, 11, 15

Teaching methods

The module is divided into three teaching units, of which the last (12 hours per module) includes seminars and exercises. The other 18 hours of each module are represented by frontal lessons. In the context of the exercises, as in the frontal lessons, the whiteboard and the slides support will be used to carry out exercises for the application of some specific topics dealt with in the lesson.

The seminars, if present, will be able to deepen themes identified during the lesson and considered of particular interest.

Assessment methods

The course is divided into two modules, the exam is unique.

The exam consists of two parts:

1. an oral presentation with projection of a graphic support (power point or other sware) on a theme of your choice belonging to the program of module I or module II. The presentation can be made by students individually or in groups (each group max 4 components). Everyone will have to present a part of the work done. The presentation can be made in Italian or English. The presentation can be made in presence or at a distance. In the case of group work it is necessary that each component actively participates in the presentation. The student's evaluation for this work will concern the
- mastery of the topic
- clarity in exposure
- adequacy of the chosen material
- critical capacity
2. a written test on the topics covered during the course.

The grade obtained in the written test will be integrated with the evaluation obtained for the presentation.
For students who can not attend the exam will be exclusively oral
Dates on Almaesami
The final exam can be taken in English ½ The exam can be given in English

Translated with www.DeepL.com/Translator (free version)

Teaching tools

Whiteboard, video projector, computer, internet access. All lessons are held with the help of presentations in ppt

Office hours

See the website of Antonella Samoggia