- Docente: Paolo Bastia
- Credits: 12
- SSD: SECS-P/07
- Language: Italian
- Moduli: Paolo Bastia (Modulo 1) Angelo Paletta (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Business Economics (cod. 0891)
Learning outcomes
The student acquires the knowledge of accounting methods and analysis instruments aimed to improve the rationality of governance and management processes within companies. The course takes an institutional perspective, that recognizes a central role to organizational culture. With the help of case studies, particular attention will be paid to companies that are characterized by a high level of management and organizational complexity.
Course contents
· The meaning of planning and control activity
· The planning and control activity of a company
· Company decisions and decision-making processes
· Company strategies and strategic design
· The planning and control systems within the managerial company
· The impact of planning and control systems on corporate governance
· The strategic planning
· The structure of management control as a “system”
· The organisational dimension of management control
· The instruments of managerial control
· The functioning processes of management control system
· The economic analysis for planning and control activity
· Methodologies and quantitative determinations for economic analysis
· The orientation of analytical determinations to management cognitive ends
· Company planning and budgeting
· The development of operative and master budgets
· The reporting for top and middle management
· Planning and control systems within complex companies and groups
· Planning and control systems for value creation
· Design methods of planning and control systems
Monographic part:
· Reorganization strategies of companies in crisis and turnaround planning
· Planning and control systems for projects of turnaround management
Readings/Bibliography
Texts for elaboration (all alternatives are accepted, if agreed with the professor)
1. Paolo Bastia, Sistemi di pianificazione e controllo, Il Mulino, Bologna, 2008.
2. Paolo Bastia, Analisi dei costi. Evoluzione degli scopi conoscitivi, CLUEB, Bologna, 1996.
3. Paolo Bastia, Il budget d'impresa, CLUEB, Bologna, 1989.
4. Paolo Bastia, Pianificazione e controllo dei risanamenti aziendali, Giappichelli, Torino, 1996, second part (first part optional).
Assessment methods
Oral exam.
Links to further information
Office hours
See the website of Paolo Bastia
See the website of Angelo Paletta