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
teacher profile teaching materials
- 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
Slides and articles on Moodle
Mutuazione: 21210156 PROGRAMMAZIONE E CONTROLLO DI GESTIONE in Economia Aziendale LM-77 BIONDI LUCIA
Programme
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
Core Documentation
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Slides and articles on Moodle
Type of delivery of the course
Lectures are usually in-class (in the light of the Pandemic emergency, 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.Attendance
Recommended but not compulsoryType of evaluation
Usually, the examination consists of a written exam (5 questions, time: 2 hours) and 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. teacher profile teaching materials
- 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
Slides and articles on Moodle
Mutuazione: 21210156 PROGRAMMAZIONE E CONTROLLO DI GESTIONE in Economia Aziendale LM-77 BIONDI LUCIA
Programme
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
Core Documentation
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Slides and articles on Moodle
Type of delivery of the course
Lectures are usually in-class (in the light of the Pandemic emergency, 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.Attendance
Recommended but not compulsoryType of evaluation
Usually, the examination consists of a written exam (5 questions, time: 2 hours) and 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. teacher profile teaching materials
- 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
Slides and articles on Moodle
Mutuazione: 21210156 PROGRAMMAZIONE E CONTROLLO DI GESTIONE in Economia Aziendale LM-77 BIONDI LUCIA
Programme
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
Core Documentation
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Slides and articles on Moodle
Type of delivery of the course
Lectures are usually in-class (in the light of the Pandemic emergency, 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.Attendance
Recommended but not compulsoryType of evaluation
Usually, the examination consists of a written exam (5 questions, time: 2 hours) and 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. teacher profile teaching materials
- 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
Slides and articles on Moodle
Mutuazione: 21210156 PROGRAMMAZIONE E CONTROLLO DI GESTIONE in Economia Aziendale LM-77 BIONDI LUCIA
Programme
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
Core Documentation
Garrison, Norreen, Brewer, Managerial Accounting, 16th Edition, McGraw-Hill International Edition (all chapters)Slides and articles on Moodle
Type of delivery of the course
Lectures are usually in-class (in the light of the Pandemic emergency, 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.Attendance
Recommended but not compulsoryType of evaluation
Usually, the examination consists of a written exam (5 questions, time: 2 hours) and 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.