| PLANNING AND CONTROL
(objectives)
THIS COURSE FOCUSES ON THE ANALYSIS AND DEVELOPMENT OF THE MANAGERIAL FUNCTIONS OF PLANNING, PROGRAMMING AND CONTROL, WITHIN THE COMPANY SYSTEM.
THIS STRATEGIC APPROACH TO THE MANAGEMENT HAS BECOME PRIMARY IN EVERY COMPANY, AND THE CONNECTED CONTROL SYSTEM HAS DEVELOPED IN TERMS OF FEED-BACK AND FEED-FORWARD SYSTEMS FOR THE DECISION-MAKING PROCESS.
THE EVOLUTION OF THESE MANAGERIAL FUNCTIONS IS STRONGLY CONNECTED WITH SUITABLE TOOLS SUCH AS ACCOUNTING AND NOT-ACCOUNTING INFORMATION SYSTEMS.
THEREFORE, THIS COURSES ADDRESSES TO STUDENTS WHO ARE INTERESTED IN DEVELOPING MANAGERIAL SKILLS AND IN LEARNING THE DIFFERENT DYNAMICS AND TOOLS THAT CHARACTERIZE THE PLANNING, PROGRAMMING AND CONTROL FUNCTIONS WITHIN COMPANIES.
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Code
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21201451 |
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Language
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ITA |
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Type of certificate
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Profit certificate
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| Module: |
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Code
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21201451-1 |
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Language
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ITA |
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Type of certificate
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Profit certificate
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Credits
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4
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Scientific Disciplinary Sector Code
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SECS-P/07
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Contact Hours
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30
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Type of Activity
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Related or supplementary learning activities
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Derived from
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21201451-1 PROGRAMMAZIONE E CONTROLLO in Business Administration LM-77 N0 BIONDI LUCIA
(syllabus)
- 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
(reference books)
- Garrison, Norreen, Brewer, Managerial Accounting (13th Edition, McGraw-Hill International Edition)
- Slides and articles on the website
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Dates of beginning and end of teaching activities
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From 01/10/2015 to 20/12/2015 |
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Delivery mode
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Traditional
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Attendance
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not mandatory
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| Module: |
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Code
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21201451-2 |
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Language
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ITA |
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Type of certificate
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Profit certificate
|
|
Credits
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5
|
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Scientific Disciplinary Sector Code
|
SECS-P/07
|
|
Contact Hours
|
30
|
|
Type of Activity
|
Related or supplementary learning activities
|
|
Derived from
|
21201451-2 PROGRAMMAZIONE E CONTROLLO in Business Administration LM-77 N0
(syllabus)
- 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
(reference books)
- Garrison, Norreen, Brewer, Managerial Accounting (13th Edition, McGraw-Hill International Edition)
- Slides and articles on the website
|
|
Dates of beginning and end of teaching activities
|
From 01/10/2015 to 20/12/2015 |
|
Delivery mode
|
Traditional
|
|
Attendance
|
not mandatory
|
|
|
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Università Roma Tre