Learning outcomes of the course unit
Knowledge and ability to understand: Through the lectures held during the course, the student will acquire the methods and knowledge necessary to describe the business management systems, to understand the design and implementation criteria. The student will learn the structure and the principle of functioning of modern companies in terms of: critical analysis of costing systems, programming, operational decisions, and business strategy.
Ability to apply knowledge and understanding:
Through practical classroom exercises on some of the topics in the program, students learn how to apply knowledge acquired in a business context, as well as in multidisciplinary or non-familiar areas. In particular, the student will have to apply the knowledge gained in managing a modern enterprise, evaluating its performance goals.
The student must be able to understand and evaluate critical management control systems in a critical manner; Using acquired knowledge will need to analyze performance and adequacy, assess the impact of strategic, planning, and operational decisions on company performance.
Through the front lessons and the comparison with the teacher, the student acquires the specific lexicon inherent in the company's management. It is expected that at the end of the course the student will be able to deliver the main contents of the course, such as ideas, business issues and related solutions, in oral and written form. The student must communicate his / her knowledge through appropriate means, so numerical problems are solved using common tools in the industry, such as tables, calculation schemes, flowcharts, numerical spreadsheets.
The student who has attended the course will be able to deepen his / her knowledge of general management control through the autonomous consultation of specialized texts, scientific or divulgative journals, even outside lecture topics, in order to address effectively entering the workforce or undertake further training paths.
There are no mandatory propedeuticities.
Course contents summary
The course aims to:
- transmit the concepts of strategic and operational marketing problems and decisions
- provide a unified vision of the structure and functioning of complex marketing projects
- develop the ability to observe business phenomena with a critical spirit
- understand the strategic process of innovation management
- understand and evaluate the competitive dynamics of the market
- understand the implementation of innovative business strategy
1) Accounting management and business context
2) Activity-based costing
3) Standard costs
4) Programming: Setting the budget
5) Flexible Budgets and Overhead Analysis
6) Segment Reporting and Decentralization
7) Determination of the costs of support department
8) Operational decisions
9) The performance of the company
10) The balanced scorecard
11) The check-up. Processes, projects and skills
12) The skills and human resources of the company
13) The firm and the competitive environment
14) The strategic management of the company
15) The growth strategy of the company
16) The strategic planning of the company
17) Function financial and economic evaluation
Dispensa a cura del docente. "Gestione aziendale", libreria Santa Croce Parma
Bigliardi B., Dormio A.I., Esercizi di Gestione Aziendale", Esculapio, 2009
The slides projected during the course in PDF format and all the material used during the lessons and exercises (transparencies, system diagrams, Excel sheets) are made available to students on the e-learning Platform "Elly"
The course counts 9 CFUs (one CFU, University Credits equals one ECTS credit and represents the workload of a student during educational activities aimed at passing the exams), which corresponds to 63 hours of lectures. The didactic activities are composed of frontal lessons alternating with exercises. During the frontal lessons, the course topics are proposed from the theoretical and practical point of view.
During classroom exercises students are allowed to bring their own computers and tablets, and they will apply theoretical knowledge to an exercise, a real case study, or a project.
If conditions are favorable, seminars are held by managers of companiess who report concrete experiences in real case studies.
The slides and notes used to support the lessons will be uploaded to the Elly Platform. To download the slides from Elly is required to enroll in the online course.
Notes, slides, spreadsheets, tables, and all shared material are part of the didactic material. For non-attending students, it is important to stay up-to-date on the course through the Elly platform, the only communication tool used for direct teacher / student contact.
On this platform, day by day, the topics discussed in the lesson are pointed out and registered, providing the students with an index of the contents for the final exam.
Assessment methods and criteria
Examination provides a written test based on numerical exercises and open questions with a duration of 1.5 hours. The test usually consists of 3 exercises of 7 points each weight and 6 open questions of 1.5 points each weight; The test is exceeded if it reaches a score of at least 18 points. Praise is given in the case of achieving the highest score on each item to which the disciplinary vocabulary is added.