ORGANIZATION THEORY AND MANAGEMENT CONTROL SYSTEMS 1
Learning outcomes of the course unit
Knowledge and understanding:
Students will demonstrate knowledge and understanding in the appropriate deployment of management control and human resource management techniques.
Applying knowledge and understanding:
Students can apply knowledge and understanding and have competences demonstrated through devising and sustaining arguments and solving problems within management control and human resource management.
Students will have the ability to gather and interpret relevant data within the field of management control and human resource management to inform judgements and reflection.
Students will demonstrate capabilities to communicate information, ideas, problems and solutions within the field of management control and human resource management.
Students will develop those learning skills that are necessary for them to further develop a solid knowledge base of integrated management models with a high degree of autonomy.
There are no compulsory prerequisites.
Course contents summary
Topics will cover:
- the basic principles and techniques of human resource management;
the basic principles and criteria supporting the design of a management control system’ s architecture.
1. Human resource management: the foundations
1.1 human resource strategy and analysis – Job analysis and talent management
1.2 Personnel development: performance appraisal and management- career management
1.3 Developing compensation plans – employee incentive and benefit plans
1.4 Employee and trade-unions relations: collective bargaining and contract agreements
2. Management control systems
2.1 The relationship of management control systems to organizational goals - the impact of performance evaluation on motivation, goal congruence, and employee effort - performance measures to monitor the achievements of an organization - segment income statements for evaluating profit and investment centers - nonfinancial performance measures - management control in service and nonprofit organizations
2.2 Cost allocation: . the general framework for cost allocation – Cost allocation of service departments - Allocation to products or services using the traditional and ABC approaches – Allocation of costs associated with customer actions to determine customers’profitability – Allocation of the central corporate costs of an organization – Joint and by-product cost allocation.
2.3 Accounting for Overhead Costs: appropriate cost-allocation bases for overhead application to products and services - normalized variable- and fixed-overhead application rates - variable- and absorption-costing systems - product-costing and planning-and-control purposes in accounting for variable and fixed costs - Compute the production-volume variance and show how it should appear in the income statement.
Gary Dessler, "Gestione delle risorse umane", Pearson, 2017.
Horngren - Sundem - Burgstahler - Schatzberg - Agliati - Ditillo, "Programmazione e controllo", 16° edizione, Pearson.
Further supporting materials (experiential exercises and related solutions, case studies) are available to students through the “Elly” educational platform maintained by the University of Parma. Access is granted to students subject to prior registration.
The lecture will be a blending of the instructor presenting relevant material and a learning by doing of the students (case studies and exercises) in order to stimulate their critical thinking.
Assessment methods and criteria
The assessment is based on an individual written test for both attending and non-attending students. Grades are entirely based on a final written exam (100%). The final written test, lasting approximately 2 hours, consists of both theory questions and practical exercises. The theory questions may be multiple choice, “true or false” and open question. The exercises have a structure that is similar to exercises carried out in classroom. Theory questions and practical exercises are weighted on a 50/50 basis.The overall final grade is computed as the weighted average of the individual evaluations, with final ceiling to the next unit; the test is passed if the student reaches a score of at least 18 points. “30 cum laude” is given to students who achieve the highest score on each item and use precise vocabulary.
Participation in lectures is not compulsory.