In line with the educating objectives of the Master Degree Course in Business Economics, the course of Planning and Control deals with the study of the main tools and methods applied in the decision-making process for planning and control in business enterprises.
Therefore, the course aims to encourage students to develop managerial skills and competences on the mechanisms and techniques that oversee the various characteristics of the strategic planning, operational programming and management control functions in companies.
At the end of the lessons, the student will have acquired a theoretical framework and an appropriate application capacity of the overall process of setting strategic and operational goals, and monitoring performance, also understanding and assessing managerial issues.
Therefore, the course aims to encourage students to develop managerial skills and competences on the mechanisms and techniques that oversee the various characteristics of the strategic planning, operational programming and management control functions in companies.
At the end of the lessons, the student will have acquired a theoretical framework and an appropriate application capacity of the overall process of setting strategic and operational goals, and monitoring performance, also understanding and assessing managerial issues.
Curriculum
scheda docente
materiale didattico
- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Teaching materials on Teams
Programma
Planning and managerial control (English version):- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Testi Adottati
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Teaching materials on Teams
Bibliografia Di Riferimento
Porter M., Competitive Advantage: creating and sustaining superior Performance, New York, Free Press, 1985. Porter, M. (1996), What is Strategy, Harvard Business Review, Nov/Dec 1996.Modalità Erogazione
Lectures are in-class (in the light of the Pandemic situation, they may happen online) and are held four times a week. Each lesson lasts two hours. The lectures per week are dedicated to explaining the theoretical concepts and practical applications of planning and control tools.Modalità Frequenza
Recommended but not compulsoryModalità Valutazione
For Erasmus students, the written exam consists of multiple choice questions, short open-ended questions, exercises. Then, the oral exam. However, given the coronavirus pandemic, the exams could be oral only, via Teams. Further details will be provided later on. We strongly recommend students to book the exam only if motivated to attend it, to allow the professors to know the exact number of participants and better schedule the examination.
scheda docente
materiale didattico
- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Teaching materials on Teams
Programma
Planning and managerial control (English version):- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Testi Adottati
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Teaching materials on Teams
Bibliografia Di Riferimento
Porter M., Competitive Advantage: creating and sustaining superior Performance, New York, Free Press, 1985. Porter, M. (1996), What is Strategy, Harvard Business Review, Nov/Dec 1996.Modalità Erogazione
Lectures are in-class (in the light of the Pandemic situation, they may happen online) and are held four times a week. Each lesson lasts two hours. The lectures per week are dedicated to explaining the theoretical concepts and practical applications of planning and control tools.Modalità Frequenza
Recommended but not compulsoryModalità Valutazione
For Erasmus students, the written exam consists of multiple choice questions, short open-ended questions, exercises. Then, the oral exam. However, given the coronavirus pandemic, the exams could be oral only, via Teams. Further details will be provided later on. We strongly recommend students to book the exam only if motivated to attend it, to allow the professors to know the exact number of participants and better schedule the examination.
scheda docente
materiale didattico
- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Teaching materials on Teams
Mutuazione: 21210156 PROGRAMMAZIONE E CONTROLLO DI GESTIONE in Economia Aziendale LM-77 BIONDI LUCIA
Programma
Planning and managerial control (English version):- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Testi Adottati
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Teaching materials on Teams
Bibliografia Di Riferimento
Porter M., Competitive Advantage: creating and sustaining superior Performance, New York, Free Press, 1985. Porter, M. (1996), What is Strategy, Harvard Business Review, Nov/Dec 1996.Modalità Erogazione
Lectures are in-class (in the light of the Pandemic situation, they may happen online) and are held four times a week. Each lesson lasts two hours. The lectures per week are dedicated to explaining the theoretical concepts and practical applications of planning and control tools.Modalità Frequenza
Recommended but not compulsoryModalità Valutazione
For Erasmus students, the written exam consists of multiple choice questions, short open-ended questions, exercises. Then, the oral exam. However, given the coronavirus pandemic, the exams could be oral only, via Teams. Further details will be provided later on. We strongly recommend students to book the exam only if motivated to attend it, to allow the professors to know the exact number of participants and better schedule the examination.
scheda docente
materiale didattico
- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Teaching materials on Teams
Mutuazione: 21210156 PROGRAMMAZIONE E CONTROLLO DI GESTIONE in Economia Aziendale LM-77 BIONDI LUCIA
Programma
Planning and managerial control (English version):- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Testi Adottati
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Teaching materials on Teams
Bibliografia Di Riferimento
Porter M., Competitive Advantage: creating and sustaining superior Performance, New York, Free Press, 1985. Porter, M. (1996), What is Strategy, Harvard Business Review, Nov/Dec 1996.Modalità Erogazione
Lectures are in-class (in the light of the Pandemic situation, they may happen online) and are held four times a week. Each lesson lasts two hours. The lectures per week are dedicated to explaining the theoretical concepts and practical applications of planning and control tools.Modalità Frequenza
Recommended but not compulsoryModalità Valutazione
For Erasmus students, the written exam consists of multiple choice questions, short open-ended questions, exercises. Then, the oral exam. However, given the coronavirus pandemic, the exams could be oral only, via Teams. Further details will be provided later on. We strongly recommend students to book the exam only if motivated to attend it, to allow the professors to know the exact number of participants and better schedule the examination.
scheda docente
materiale didattico
- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Teaching materials on Teams
Programma
Planning and managerial control (English version):- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Testi Adottati
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Teaching materials on Teams
Bibliografia Di Riferimento
Porter M., Competitive Advantage: creating and sustaining superior Performance, New York, Free Press, 1985. Porter, M. (1996), What is Strategy, Harvard Business Review, Nov/Dec 1996.Modalità Erogazione
Lectures are in-class (in the light of the Pandemic situation, they may happen online) and are held four times a week. Each lesson lasts two hours. The lectures per week are dedicated to explaining the theoretical concepts and practical applications of planning and control tools.Modalità Frequenza
Recommended but not compulsoryModalità Valutazione
For Erasmus students, the written exam consists of multiple choice questions, short open-ended questions, exercises. Then, the oral exam. However, given the coronavirus pandemic, the exams could be oral only, via Teams. Further details will be provided later on. We strongly recommend students to book the exam only if motivated to attend it, to allow the professors to know the exact number of participants and better schedule the examination.
scheda docente
materiale didattico
- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Teaching materials on Teams
Mutuazione: 21210156 PROGRAMMAZIONE E CONTROLLO DI GESTIONE in Economia Aziendale LM-77 BIONDI LUCIA
Programma
Planning and managerial control (English version):- The information system for the managerial decision-making process
- Development of planning and budgeting functions
- The decision-making process
- Strategic planning: definition of strategy, levels of strategy (corporate strategy, business area/unit strategy, business strategy), phases of the strategic process, portfolio analysis, portfolio matrix, critical success factors
- Models of organizational growth and development. Planning topics: external growth and globalization, flexibility, just in time model, outsourcing, total quality management, cost leadership, business process reengineering, benchmarking
- From strategic planning to budgeting. The budget and its elements.
- A systemic approach to control: goals and principles. Operating control, managerial control and strategic control. Effectiveness and efficiency: definitions and indicators.
- Control requirements: methods, accounting systems (financial accounting, cost accounting, standard cost, budget, variance analysis) and organizational structure (responsibility centers). Costing systems: Direct costing - full costing Activity Based Costing.
- Reporting. Performance Evaluation Models (Balanced Scorecard, Performance Prism, Common Assessment Framework)
- Case Study
Testi Adottati
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Teaching materials on Teams
Bibliografia Di Riferimento
Porter M., Competitive Advantage: creating and sustaining superior Performance, New York, Free Press, 1985. Porter, M. (1996), What is Strategy, Harvard Business Review, Nov/Dec 1996.Modalità Erogazione
Lectures are in-class (in the light of the Pandemic situation, they may happen online) and are held four times a week. Each lesson lasts two hours. The lectures per week are dedicated to explaining the theoretical concepts and practical applications of planning and control tools.Modalità Frequenza
Recommended but not compulsoryModalità Valutazione
For Erasmus students, the written exam consists of multiple choice questions, short open-ended questions, exercises. Then, the oral exam. However, given the coronavirus pandemic, the exams could be oral only, via Teams. Further details will be provided later on. We strongly recommend students to book the exam only if motivated to attend it, to allow the professors to know the exact number of participants and better schedule the examination.