Strategie e Sistemi di Controllo Gestionale
Management control systems Diego D'Adda
Economia e organizzazione aziendale, Economia dell'impresa
KNOWLEDGE AND UNDERSTANDING:
The course will give to the students an advanced knowledge of management control systems and in business administration/accounting. This knowledge will complement the knowledge gained in previous classes in business economics and business management, economics and marketing. Therefore, it will further enrich management skills of the student. This course will cover management control systems in general, the indicators and their use in management control systems, cost-accounting systems, the architecture of the management control system, the budget process and the use of the management control system for evaluation and motivational purposes.CAPACITY TO APPLY KNOWLEDGE AND UNDERSTANDING:
The student will learn the main features of a management control system, understand how this has impact on the whole strategy process from the definition of objectives to the evaluation of results. This will reflect in the acquisition of a number of skills, such as 1 ) the ability to understand the characteristics and limitations of the indicators and their impact on agent incentives; 2 ) the ability to allocate costs to the cost centers and the cost objects (for example the products); 3 ) the ability to understand issues related to the evaluation of the different responsibility centers; 4 ) the ability to perform and interpret the analysis of variances; 5 ) the ability to understand and develop a budget.TRANSVERSAL SKILLS:
The students will be asked to solve exercises related to some aspects of the course (for example the cost allocation). This task will be conducted in groups and will lead to develop a report, will help the student in improving his judgment skills, communication skills thanks to the teamwork and his ability to learn and to draw conclusions.
Management control systems
- Economic, financial ad non-financial indicators
- Balance Score Card (BSC)
- Cost accounting systems: JOC costing, process costing, ABC, Just In Time Costing
- Corporate costs allocation
- Transfer prices
- Responsibility centers: cost-, revenue-, profit-, investment- centers
- Budget and budgeting process
Development of the examination
LEARNING EVALUATION METHODS
written (or group assignment) and oral examination. The exam consists of an oral examination. The students are given the chance to complete group assignments aimed at gaining a critical and deeper understanding of the topics covered in the class.
LEARNING EVALUATION CRITERIA
during oral examinaion, the student have to present and discuss the group assignments and to prove her knowledge about management control systems. In order to be given a passing mark, the student are required to prove a sufficient knowledge of the topics covered in the class using an appropriate specific terminology. Maximum mark requires a deep understanding of the topics exposed using the appropriate terminology.
LEARNING MEASUREMENT CRITERIA
Final marks between 18/30 (pass) and 30/30 cum laude (highest mark)
FINAL MARK ALLOCATION CRITERIA
Three oral questions, at least one about group assignements. Laude will be given to studends reaching the maximum mark and demonstrating a full understanding of the subject.
Azzone - Innovare il sistema di controllo di gestione - ETAS
- Ingegneria Gestionale (Corso di Laurea Magistrale Fuori Sede (DM 270/04))