The course aims at learning management systems (accounting and not-accounting), with which the process of strategic and operational businesses is carried out . As part of the Planning, Programming and Control System, the role and functions of management control is explored from a systemic point of view (process and structure, both informational and organizational structure). In the area of management Accounting, particular attention is focused on budgeting system and management reporting (variance analysis and measurement/evalutaion of business performance). From the perspective of strategic management, we analyze the issues related to the process of formulation of business strategies at corporate and business level; analysis and planning of competitive and strategic positioning at level of Strategic Business Area; analysis and planning of strategic business area portfolio; alignment of the functional and directional capabilities; planned management of turbulent change. It is also alluded to the systems of emergency management and of strategic learning processes.

1.     Management and managerial systems: the role of Planning, Programming and Control Management System

1.1  The Anthony’s model: strategic planning, management control and operational control.

1.2  The crisis of Anthony’s model. Beyond the Planning and Control System: Strategic control and Organizational Control.

2. Management Control System and Management Accounting
2.1 The systemic approach to management control: process, organizational structure and technical informative structure;
2.2 Management Accounting System (MAS): role and functions of MAS instruments. Cost classification in MAS.

3. Annual Budgeting System.
3.1 The process of budgeting: subject, purposes, functions, process development and use of single budgets;
3.2 Process of drawing up and using budgets: operating budgets (sales, revenues and commercial cost budgets, volume of production budget, costs of production budgets, other areas budgets), investment budget, financial and treasury budget, balance sheet and income statement budgets.

3.3 Evolutionary perspectives of budgeting: new approaches to budgeting.  

4. Variance analysis and management reporting for measuring and evaluating business performance
4.1 Variance analysis of cost and revenues;
4.2 Aims and content of Reporting. Management Reporting System for key variables for performance evaluation.

5. Strategic Planning Systems and their evolution in the face of environmental complexity and turbulence (from strategic planning to strategic management)

5.1 Concept of strategy and its evolution;
5.2 Strategic Planning at corporate level: fundamental strategic decisions; traditional strategic planning process.
5.3 Methodology of Strategic Positioning Planning at level of Strategic Business Areas: the analysis and planning of strategic and competitive positioning.
5.4 Policy of balancing strategic business areas portfolio. Consistency between capability profile and business strategies.

6. Direct systems of deliberating strategies
6.1 Logical incrementalism and planned strategic learning.
6.2 Some aspects of real-time strategic emergency management.
 
 

Accounting and Business Administration I 

After completing the course, students will learn what are the main tools of management accounting from the point of view of their application in different business contexts. Students will also acquire the ability to understand the content of the system of planning and control, in particular the system of strategic planning, and the conditions of their evolution in relation to changes in the external environment to the company. Expands so the ability to judge independently the conditions of congruence between the external environment, the strategic development of the business and profile of its internal organizational and managerial skills.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Solving exercises and case studies; seminars 

Teaching

Lectures; solving exercises and case studies; seminars. 

Course books

- Maria Serena Chiucchi, Giuseppina Iacoviello, Antonella Paolini (a cura di), Controllo di gestione. Strutture, processi, misurazioni, Giappichelli Editore, 2021, excluding chapters 6-7-8.

- Massimo Ciambotti, Governo strategico d'impresa. Teoria, modelli e sistemi di pianificazione, Giappichelli, Torino, 2005, excluding chapters 1-2-3-4.

Assessment

The exam will be oral, in order to evaluate the expected learning outcomes. Students can also attend separately (in two different sessions) the two modules of the program.

The evaluation criteria (expressed out of thirty) are the following:

- relevance and effectiveness of the responses in relation to the contents of the program;

- level of mastery of knowledge and degree of articulation of the response;

- adequacy of the disciplinary language used.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Teaching

The same for attending students

Course books

The same for attending students

Assessment

The same for attending students

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.