90581 - CONTROLLO DIREZIONALE E VALUTAZIONE DELLE PERFORMANCE

Learning outcomes

At the end of the course the student has the knowledge related to corporate planning and control. More specifically, it is able to structure and use an adequate system for assessing company performance, also supported by laboratory application activities.

Course contents

Management control and the design of the organizational system
Design the amplitude of managerial attention
Critical performance variables
Interactive networks
Sharing of responsibilities
Diagnostic and interactive control systems
Integrated performance management systems: strategic planning, budgeting and reporting
Creation of economic value and managerial incentives
Business models for sustainability and management control
The concept of shared value
Shared value and performance evaluation

Financial distress, corporate bankruptcy and management control systems

Business crisis, insolvency, capital failure: concepts compared
Analysis of the causes and circumstances that determine the business failure
Key performance indicators to analyze the business crisis
Formation of industrial plans in companies in crisis
Management of relations with workers, banks and other stakeholders

Readings/Bibliography

Simons R. (2005) La gestione delle performance aziendali, Egea, Milano

Articles and other didactic material distributed during the course.

Teaching methods

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

Assessment methods

For each of the two modules, the following learning verification methods are envisaged :

1) The student can choose to take two partial tests, one during the course and one at the end of the course .
The first partial test will focus on the first part of the module, while the second test will cover the topics developed during the second part of the module. The final grade of the module is determined by the average of the marks obtained in the two partial tests.

2) Alternatively, the student can choose to take only one test at the end, on the contents of the entire module.

The tests are carried out in written form and may include: solution of case studies and development of project work, also in the form of group work; carrying out exercises; multiple question answers; summary answers to open questions.

The student obtains a grade for each module in which the course is divided .

The final grade of the course is determined as the simple arithmetic average of the grades obtained in the two modules.

It is NOT OBLIGATORY for students to take the first module exam before taking the second module exam.

Teaching tools

Students will have access to the teaching material on the course's IOL platform

Office hours

See the website of Angelo Paletta

See the website of Massimiliano Zanigni