75329 - Performance Management Systems

Learning outcomes

The goal of this course is to provide students with a relevant knowledge of frameworks and tools for understanding and improving business performance in different business stages (crisis, turnaround, business model redesign and innovation). Specifically, the students will learn how to: - comprehend role and potential of performance measurement systems in modern business organizations - understand the relevant factors of business performance - acquire frameworks and tools for performance management - acquire and use cost management techniques design for controlling and improving business performance - develop and implement a performance management system based on the use of performance indicators and factors.

Course contents

The course provides for 30 teaching hours, concerning:

 

- The financial analysis

- Financial analysis with a benchmarking approach

- 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

- Management Accounting to support Innovation

- Strategic Cost Management

- The Target Costing - Case Study Analysis

Readings/Bibliography

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

- R. Silvi, Il controllo strategico nella gestione dell'impresa, in Lipparini A., Economia e gestione delle imprese, Il Mulino, Bologna, 2007, ch. 12

- Mandatory reading materials on the e-learning platform of the course

Teaching methods

Course Language: Italian

 

- Traditional lectures

- Case Study Analysis

- Project e team works

- Exercises

- Readings

 

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.

 

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 VERSIONE written exam* (1 hour and 30 minutes) in form of exercises, case studies, open questions (maximum 24 point, i.e. 80% of the mark);

- an additional individual/team work - 3 students maximum (maximum 6 points, i.e. 20% of the mark), to be sent by email to the teacher monica.bartolini4@unibo.it by the end ot the teaching session of the calendar. Details and a road map to develop the team work are available on the e-learning platform of the course.

 

* Bring your calculator

Teaching tools

Exercises, slides, mandatory reading materials and further information will be available at https://elearning-cds.unibo.it/

Office hours

See the website of Monica Bartolini