95028 - STRATEGIC PLANNING AND CONTROL

Contenuti

- Management Control Systems

- Balanced Scorecard

- Non-financial measures of performance

- Financial measures of performance

- Flexible budget, controllability, and evaluation

- Advanced cost accounting and reporting

- Variance analysis

Testi/Bibliografia

- Drury, Colin, Management and Cost Accounting, 9th edition, Cengage learning.

- Materials prepared by the instructor and available on Virtuale.

Metodi didattici

The course is based on class discussions and active participation by students. Classes comprise a mix of lectures and in class activities.

Modalità di verifica e valutazione dell'apprendimento

STANDARD ASSESSMENT

The final mark will be obtained by passing a final written exam (2 hours). The final exam consists of a mix of exercises, open questions, and multiple questions.

ATTENDING STUDENT ASSESSMENT (OPTIONAL)

ATTENDING students have the option to choose an alternative assessing method. According to it, the final mark will be obtained as a combination of:

- a teamwork (5 students maximum) including the development of the strategy map and the balanced scorecard of a real case, with discussion during the last 2 lessons (10 points maximum). The teamwork will be subject to peer evaluation.

- a written shorter final exam (20 points maximum). Only for students with a positive peer evaluation.

Graduation grid of marks:

- 18-23: sufficient preparation and ability to analyze but relating to a limited number of topics covered in the course, use of an overall correct language;
- 24-27: technically adequate preparation but with some limits with respect to the topics covered, good operational skills, even if not particularly articulated, expressed in correct language;
- 28-30: very good knowledge of a large number of topics covered in the course, good operational and critical skills, high-level usage of specific terminology;
- 30L: excellent and very in-depth and exhaustive knowledge of the topics covered in the course, critical analysis and connection skills, very high-level usage of specific terminology.

Strumenti a supporto della didattica

Exercises, cases, mock exam papers, slides, additional reading materials and slides, and course information will be available on virtuale.unibo.it.

Orario di ricevimento

Consulta il sito web di Filippo Boccali