29412 - Business Performance Control

Learning outcomes

The course aims to deepen understanding of accounting techniques, management tools and methodologies for planning and control to streamline the processes of management and to restructure performance measurement in firms. The course is characterized by an institutional setting, recognizing the central role of organizational culture in the most effective configuration of planning and control systems. With the help of business case studies specific application contexts will be analysez, paying particular attention to companies that operate in conditions of high managerial and organizational complexity.

Course contents

• The meaning of planning and control activities;

• Planning and control activities in companies;

• The decision making process in companies;

• The corporate strategies and strategic planning;

• The planning and control systems in the managerial enterprise;

• Planning and control systems: implications on corporate governance;

• The strategic planning;

• Management control system: the organizational dimension, the tools and the process;

• The economic analysis for planning and control;

• The methods and quantitative measurements for the economic analysis;

• The traditional methodologies and quantitative measures for “performance measurement”;

• The evolved methodologies and quantitative measures for “performance measurement”;

• The corporate planning and budgeting;

• Operating budget and master budget;

• Reporting for top and middle management;

• The balanced scorecard;

• Planning and control systems in complex companies and in business groups;

• Planning and control systems for the value creation;

• The design of planning and control systems;

• The design of performance measurement systems;

• Risk performance management.

Readings/Bibliography

1. Paolo Bastia, Sistemi di pianificazione e controllo, Il Mulino, Bologna, 2008.

2. Alberto Bubbio, Massimo Solbiati, Manuel Vellutini, Corporate Performance Management, IPSOA, Milano, 2008.

3. Luigi Brusa, Attuare e controllare la strategia aziendale, Giuffrè, Milano, 2007.

4. Angelo Paletta, Il controllo interno nella corporate governance, Il Mulino, Bologna, 2008.

Teaching methods

Lectures, exercises, case studies.

Assessment methods

A written examination is required.

Teaching tools

Slides and additional materials will be available on the e-learning platform.

Office hours

See the website of Massimiliano Zanigni

See the website of Cristina Gianfelici