78227 - Performance Measurement

Learning outcomes

At the end of the course the student knows how to design control systems and tools capable of supporting the strategic management process of the company, ensuring advanced forms of performance measurement. Furthermore, he knows how to analyze the effectiveness of control systems.

Course contents

PLEASE TAKE INTO CONSIDERATION THAT ALL THE CLASSES ARE GIVEN IN ITALIAN

Introduction. The measurement and control of non-financial performance in the different kind of Organizations

1. The measurement of non-financialperformance between strategic control and public relations policies.

1.1. Non-financial disclosure as a voluntary practice

1.2.  AA1000, GBS and GRI Standards

1.3. The pathology of non financial disclosure

1.4. Non-financial information in Cooperative Firms

1.5. The integrated reporting

2. Non-financial information as a mandatory practice

2.1. The M&DA

2.2. The non-financial statement

2.3. The social report in Third Sector Organizations and Social Enterprises

3. Non-financial disclosure: company testimonials

4. The assurance of non-financial information: company testimony

5. Measurement of business performance

5.1. Strategic cost analysis

5.2. The role of ABC in strategic cost analysis

5.3. The costs of quality

5.4. The balanced scorecard and KPIs

 

Readings/Bibliography

1) GRI Standards

2) Marano M., L'accountability cooperativa: il controllo istituzionale nelle cooperative mutualistiche. Il bilancio sociale, in Matacena A., "La cooperativa, impresa altera. Mission, Governance e Accountability", Franco Angeli, Milano, 2017, pp. 161-194

3) Marano M., L'informativa socio-ambientale nella relazione sulla gestione. Uno studio su un campione di imprese cooperative, Aracne, Roma, 2018

4) D.Lgs 254/2016

5) Ministero del lavoro e delle politiche sociali, Decreto del 4 luglio 2019, Adozione delle Linee guida per la redazione del bilancio sociale degli enti del Terzo settore, pubblicato in Gazzetta Ufficiale Serie Generale n.186 del 09-08-2019

6) Cinquini L. e altri, Cost Management Volume II, Giappichelli, Torino, 2018 (pagg. da indicarsi)

7) Brusa L., Mappa strategica e business plan, Giuffrè, Milano, 2011 (pagg. da indicarsi)

Teaching methods

Frontal teaching

Business cases

Company testimonials

Assessment methods

Written exam

Office hours

See the website of Maurizio Marano