Management Engineering

RICCARDO MARZANO
FRANCESCA DI PILLO

The course is designed to provide students the methodologies to apply to management control systems. The focus is on management and criteria for judging strategies and actions. The conceptual framework for the course is Balanced Scorecard. The course is designed to allow students to gain knowledge related to how managers design, implement and use Balanced Scorecard(BSC).Risultati di apprendimento attesi (Inglese):
After completing this course student will be able to:a) understand management control systemsb) solve control design problemsc) analyze and discuss BSC design

1) Knowledge and understanding
In Management Control Systems classes, students acquire basic methods and tools aimed at the design and application of management control systems in organizational settings. Theoretical lectures are aimed at guiding students in acquiring the fundamental approaches to planning, performance measurement and reporting. Course content covers both the analysis of the subsystems of a management control system and the supporting systems, such as the cost accounting system, the internal control systems and information systems.

2) Applying knowledge and understanding
Students in the Management Control Systems course are able to apply the concepts acquired in theoretical lectures to a wide range of organizational contexts. They acquire the ability to understand the logic underlying the structure and operation of a management control system or portions thereof in relation to organizational architecture, the nature of organizational processes, and the external context.

3) Making judgment.
Students are urged to develop their critical judgment through classroom discussion of published case studies in the management/organizational field. In addition, the Management Control Systems course includes a project that enables students to apply the knowledge gained in theoretical lectures to real organizational cases.

4) Communication skills
At the end of the course, students are able to illustrate and explain strengths and weaknesses of a wide range of tools/approaches pertaining to management control to a variety of interlocutors who are heterogeneous in terms of training and professional role. The acquisition of these skills is tested and evaluated not only at the final exam, by means of an oral test, but also during inverted lecture sessions in which, as a group, students are asked to present the results of their project.

5) Learning skills
Students acquire the ability to independently conduct organizational and context analyses in order to design in broad outline the scheme of a management control system. The acquisition of these skills is verified and evaluated during the final examination, by means of an oral test, in which students may be called upon to discuss problems related to the implementation and operation of a management control system in an organizational context on the basis of the topics covered and the reference material distributed during the course.

Fundamentals of Accounting
Management Accounting

1) Functions, components and requirements of a management control system
2) Performance measurement and the Balanced Scorecard
3) Reporting by activities, organizational units and services
4) The budgeting process and target setting
5) The systems and structures supporting management control
6) Design of the management control system

Giovanni Azzone. Sistemi di Controllo di Gestione. Metodi, strumenti, applicazioni. ETAS

Face-to-face lectures

In presence

1) Oral test
2) Project evaluation

Not available