Optional group:
2° anno- un insegnamento a scelta - (show)
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9
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21201711 -
Employment, income distribution and growth
(objectives)
The course will present different analytical perspectives along with empirical evidence on themes such as the relationship between labour market regulation, income distribution and employment growth, which are very relevant for economic analysis and current debates concerning economic policy.
-
Derived from
21210458 Theories of distribution, employment and growth in Scienze Economiche LM-56 STIRATI ANTONELLA
( syllabus)
The course will present alternative theories of primary income distribution and employment and draw their implications for - the analysis of growth, - the causes and effects of technical change - the impact of labour market reforms and macroeconomic policies - the interpretation of the changes in income distribution and their impact on employment and growth During the course, data and results of empirical literature will lso be presented.
( reference books)
Various papers and essays collected in hand-outs available at the library. Below the detail:
INTRODUCTORY - FOUNDATIONS: hand-outs with copy of: Fabio Petri, "What capital theory can teach us" Pierangelo Garegnani "Two routes to effective demand" Antonella Stirati “Unemployment, institutions and the living standard in the classical theory of wages” Antonella Stirati “Employment theories from Adam Smith to the present: an overview” PART II PRODUCTIVITY EMPLOYMENT AND GROWTH: R. Harrod, "An essay on dynamic theory R. Solow, "A contribution to the theory of Economic growth Cesaratto, Serrano e Stirati “Technical change, effective demand and employment” N. Kaldor, On the causes of slow growth in UK A. Okun “Potential GNP: its measurement and significance” “Puzzles, paradoxes, and regularities: cyclical and structural productivity in the United States (1950-2005)” di Jeon e Vernengo, da pag. 237 a 243
PART III - READINGS ON: FLEXIBILITY and EMPLOYMENT; CAUSES OF THE CHANGES IN INCOME DISTRIBUTION; CONFLICT OVER INCOME DISTRIBUTION AND ECONOMIC POLICY The professor will propose readings that will be presented by the students. Intersted students will be given the opportunity to read papers on these themes relating to the Italian Economy.
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9
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SECS-P/01
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60
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-
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Related or supplementary learning activities
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ITA |
21210178 -
Economia e Politiche dell’Innovazione
(objectives)
The course aims to provide students with the basic notions of the Economics of Innovation and the related public policies. Particular attention will be given to the study of the economic and social effects of the digital transformation and of the diffusion of environmental technologies. The Italian case will be analyzed with reference to industrial, science and technology policies.
-
Derived from
21210178 Economia e Politiche dell’Innovazione in Economia dell'ambiente, lavoro e sviluppo sostenibile LM-56 CRESPI FRANCESCO
( syllabus)
General Part
- Introduction to the Economics of Innovation - Innovation and Performance: Growth, Employment, Productivity, Export, Environment - Diffusion and impact of digital technologies - The theoretical foundations of Science, Innovation and Technology Policies - Public policies for eco-innovation
The Italian case
- The characteristics of the Italian innovation system - The role of public enterprises in the technological and industrial development of Italy - Industrial Policy in Italy
( reference books)
Franco Malerba, Economia dell’Innovazione, Carocci editore M. Mazzucato, Lo Stato Innovatore, Laterza, 2014
Reading list
Amatori, F., Bugamelli, M., Colli, A. (2011). Italian firms in history: size, technology and entrepreneurship. Bank of Italy Economic History Working Papers, 13, pp. 1–53.
Antonelli C., Barbiellini Amidei F., Fassio C. (2014). The mechanisms of knowledge governance: State owned enterprises and Italian economic growth, 1950–1994. Structural Change and Economic Dynamics, Vol. 31, pp. 43-63.
Archibugi D. and Filippetti A., (2015). Knowledge as Global Public Good. In: The Handbook of Global Science, Technology, and Innovation, First Edition. Daniele Archibugi and Andrea Filippetti (eds). DOI: 10.1111/b.9781118739068.2015.00025.x.
Archibugi D. and Filippetti A., (2017). The retreat of public research and its adverse consequences on innovation. Technological Forecasting & Social Change, Article in Press. https://doi.org/10.1016/j.techfore.2017.05.022
Calvino F. and Virgillito M. E., (2017). The innovation-employment nexus: a critical survey of theory and empirics. Journal of Economic Surveys, DOI: 10.1111/joes.12190.
Centro Economia Digitale (2020), Libro Bianco sull’Economia Digitale.
Centro Economia Digitale (2019),Il ruolo dell’innovazione e dell’alta tecnologia in Italia nel confronto con il contesto internazionale.
Cerulli, G., Poti, B., 2012. Designing ex-post assessment of corporate RDI policies: conceptualization, indicators and modeling. World Rev. Sci. Technol. Sustain. Dev. 9, 2–4.
Valeria Cirillo, Rinaldo Evangelista,⁎, Dario Guarascio, Matteo Sostero (2020). Digitalization, routineness and employment: An exploration on Italian task- based data, Research Policy.
Costantini, V., Crespi, F., Martini, C., Pennacchio, L., (2015). Demand-pull and technology-push public support for eco-innovation: The case of the biofuels sector, Research Policy, Vol. 44, pp. 577-595.
Costantini V., Crespi F., Palma, A., (2017), Characterizing the policy mix and its impact on eco-innovation: a patent analysis of energy-efficient technologies, Research Policy, Vol. 46, pp. 799-819.
Costantini, V., Crespi, F., Marin, G., Paglialunga, E. (2017). Eco-innovation, sustainable supply chains and environmental performance in European industries. Journal of Cleaner Production, Vol. 155, pp. 141-154.
V Costantini, F Crespi, E Paglialunga (2018), The employment impact of private and public actions for energy efficiency: Evidence from European industries, Energy Policy 119, 250-267
V Costantini, F Crespi, E Paglialunga, G Sforna, System Transition and Structural Change Processes in the Energy Efficiency of Residential Sector: Evidence from EU Countries, SPRU Working Paper 2018.
Goldstein A., (2003). Privatization in Italy 1993 - 2002: Goals, Institutions, Outcomes, and Outstanding Issues. CESifo Working Paper Series No. 912. Available at SSRN: https://ssrn.com/abstract=396324
Guarascio D., Pianta M., Bogliacino F., (2016). Export, R&D and new products. A model and a test on European industries. Journal of Evolutionary Economics, Vol. 26 (4), pp. 869-905.
Munari F., Roberts E. B., Sobrero M., (2002). Privatization processes and the redefinition of corporate R&D boundaries. Research policy, Vol. 31, pp. 31-53.
Sabrina Pastorelli, Lo stato imprenditore e la qualificazione tecnologica dello sviluppo economico italiano: l'esperienza dell'iri nei primi decenni del secondo dopoguerra, Banca d’Italia, Quaderni dell’ufficio ricerche storiche, 12 , Dicembre 2006.
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9
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SECS-P/03
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60
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Related or supplementary learning activities
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ITA |
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Optional group:
Un Insegnamento a scelta libera (di seguito gli ins. consigliati): - (show)
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9
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21210176 -
L’Agenda 2030 delle Nazioni Unite per lo sviluppo sostenibile e gli studi economici e sociali
(objectives)
The common part is made up of 12 multidisciplinary "lessons", organized in multi-voiced meetings and entrusted to high-profile internal and external speakers at Roma Tre, according to the attached programme. Compulsory attendance at the lessons of the common part, supplemented by an e-learning module on the Asvis 2030 Agenda (Italian Alliance for Sustainable Development), is worth 3 credits. The in-depth part consists of courses within the Departments, coordinated by teacher-guides, on topics of the 2030 Agenda consistent with the student's course of study. The in-depth part will be worth, depending on the case, from 1 to 6 credits, in addition to the 3 credits of the common part. In all cases there is a final exam, which may consist of a paper and/or an oral interview.
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21201500 -
ADMINISTRATIVE LAW
(objectives)
The course explores the main topics of administrative law: organization and structures of public administration, privatization of public bodies and services. Much attention will be paid to civil service issues and management discipline; administrative procedures under rule of law, discretion, fairness, and regulatory unreasonableness.
The student must achieve: 1) knowledge of the general theory of administrative law; 2) knowledge of the traditional approach of administrative law studies; 3) awareness of the significant changes in the reference regulatory framework concerning the public administration.
-
Derived from
21201500 DIRITTO AMMINISTRATIVO in Economia L-33 LAZZARA PAOLO
( syllabus)
1. The public administration and its law - Legal system and administration: the constitutional discipline. Legal sources of administrative law. 2. Administrative organization: general outlines - The evolution of the State - Liberal state and welfare state - Sizing of the welfare state and European law - The State, the ministries - Other public bodies and local autonomies - Agencies - Independent administrative authorities - The privatization of economic public bodies - Public companies - Public goods and services. 3. The employment relationship with the public administration - Privatization - Government bodies and public management. 4. The subjective juridical situations towards the public administration - The administrative procedure - The administrative acts: validity and efficacy. – Self-defense 5. Transparency and right of access 6. Obligations, contracts and responsibilities of the public administration
( reference books)
ALBERTO ROMANO (a cura di), Diritto amministrativo, Torino, Giappichelli, 2023
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9
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IUS/10
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60
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-
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-
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Elective activities
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ITA |
21201713 -
Foundations of Political Economy
(objectives)
The course aims to go to the foundations of the theories of value and distribution to provide students who already have an initial knowledge of micro and macroeconomics with the tools to orient themselves, on the one hand, in the comparison between the main theories of value and distribution (or 'micro' theory) and, on the other hand, in understanding the implications that these theories have as regards the determination of the general level of production (or 'macro' theory).
The course is divided into two parts. The first part is dedicated to a comparison between the classical theory and the neoclassical (marginalist) theory of value and distribution. Particular attention is given to the reconstruction of the structure of the latter theory, presented in the general equilibrium version of Wicksell and Walras, and to the difficulties that this theory encounters in treating capital as a factor of production.
The second part is dedicated to the determination of the general level of production in the two theoretical settings. Particular attention is given to the reconstruction of the Keynesian Revolution, through a direct reading of some parts of Keynes' General Theory, and to the discussion of the elements that favored its reabsorption in the Neoclassical Synthesis.
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21210173 -
HISTORY OF LABOUR AND INDUSTRIAL RELATIONS
(objectives)
The course intends to provide students with the tools for critical interpretation of the transformations, from the 19th to the 21st century, of work organization, social conflicts, industrial relations and social security and welfare policies, with particular reference to the Italian case.
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9
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SECS-P/12
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60
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-
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-
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-
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Elective activities
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ITA |
21210169 -
INTERNATIONAL BUSINESS MANAGEMENT
(objectives)
The 'Management of international companies' course explores the logic and critical issues related to the International Business of companies operating in today's globalized contexts. After a brief introduction on the macroeconomic dynamics that impact international markets, the course focuses on the analysis of the progressive loss by companies, especially the larger ones, of their national identity and the search for continuous maximization of the opportunities created by the market global. Companies, today more than ever, have greater ease of relocating the activities of the value chain in different parts of the world; this entails a greater aptitude for seizing new opportunities for value creation, but also greater attention to issues of governance and management of intercultural barriers. Therefore, after having explained the reasons that drive the internationalization process, the course sets itself the objective of: illustrating the problems that arise at the various stages of international development; identify the key variables that condition it and, last but not least, identify the various methods and tools through which the internationalization process unfolds. At the end of the course students will be able to: 1) Knowing and interpreting the logic and actions of the actors in the international context; 2) Know and discuss the basic elements inherent in the international development process; 3) Know and apply the basic tools for analyzing the country's attractiveness to support managerial decisions; 4) Analyze the competitive situation of the sector and select solutions for the approach to international markets in terms of strategies, methods and penetration of the markets themselves.
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9
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SECS-P/08
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60
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-
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-
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-
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Elective activities
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ITA |
21210001 -
ANALISI STATISTICA PER LE SCIENZE SOCIALI
(objectives)
Aim of the course is to provide the student with an adequate preparation on the statistical concepts and methods that can be used to collect, elaborate and synthesize data concerning economical and social phenomena. Much attention will be paid to conditions that need to be fulfilled for the different tecniques to be appliable, stressing their analytical potentialities. The course is focused mainly on applications of the different tecniques.
-
Derived from
21210001 ANALISI STATISTICA PER LE SCIENZE SOCIALI in Economia dell'ambiente, lavoro e sviluppo sostenibile LM-56 TERZI SILVIA, FORTUNA FRANCESCA
( syllabus)
The course is divided into two modules A first module is about multivariate statistics, i.e. it aims to illustrate some multivariate statistics methods and - above all - some applications. The second module (which takes place in parallel to the first one) aims to teach how to apply these methods by means of software R
Topics dealt with in the first module (prof. S.Terzi): The first lessons will be dedicated to the summary of basic statistical concepts (such as variance, covariance, correlation, linear combinations) and matrix algebra. We will then move on to the study of possible syntheses of the data matrix: principal component analysis; cluster analysis. Finally, after a brief summary of simple bivariate regression, we will move on to the study of multiple regression. Much emphasis will be placed on case studies.
Topics dealt with in the second module (prof. F. Fortuna): Introduction to the main commands of R and R-studio; principal component analysis, cluster analysis and linear regression in R. Discussion of study cases.
( reference books)
https://cran.r-project.org/doc/contrib/DellOmodarme-esercitazioni-R.pdf
B.F.J. Manly and J.A. Navarro Alberto. Multivariate Statistical Methods: A Primer, Fourth Edition. Taylor & Francis (2016)
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9
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SECS-S/01
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60
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-
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-
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-
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Elective activities
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ITA |
21210177 -
Relazioni industriali e welfare aziendale
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9
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SECS-P/10
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60
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-
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-
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-
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Elective activities
|
ITA |
21210083 -
HUMAN RESOURCES MANAGEMENT AND DEVELOPMENT
|
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21210083-1 -
HUMAN RESOURCES MANAGEMENT AND DEVELOPMENT - I MODULO
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6
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SECS-P/10
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40
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-
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-
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-
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Elective activities
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ITA |
21210083-2 -
HUMAN RESOURCES MANAGEMENT AND DEVELOPMENT- II MODULO
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3
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SECS-P/10
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20
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-
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-
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-
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Elective activities
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ITA |
21201711 -
Employment, income distribution and growth
(objectives)
The course will present different analytical perspectives along with empirical evidence on themes such as the relationship between labour market regulation, income distribution and employment growth, which are very relevant for economic analysis and current debates concerning economic policy.
-
Derived from
21210458 Theories of distribution, employment and growth in Scienze Economiche LM-56 STIRATI ANTONELLA
( syllabus)
The course will present alternative theories of primary income distribution and employment and draw their implications for - the analysis of growth, - the causes and effects of technical change - the impact of labour market reforms and macroeconomic policies - the interpretation of the changes in income distribution and their impact on employment and growth During the course, data and results of empirical literature will lso be presented.
( reference books)
Various papers and essays collected in hand-outs available at the library. Below the detail:
INTRODUCTORY - FOUNDATIONS: hand-outs with copy of: Fabio Petri, "What capital theory can teach us" Pierangelo Garegnani "Two routes to effective demand" Antonella Stirati “Unemployment, institutions and the living standard in the classical theory of wages” Antonella Stirati “Employment theories from Adam Smith to the present: an overview” PART II PRODUCTIVITY EMPLOYMENT AND GROWTH: R. Harrod, "An essay on dynamic theory R. Solow, "A contribution to the theory of Economic growth Cesaratto, Serrano e Stirati “Technical change, effective demand and employment” N. Kaldor, On the causes of slow growth in UK A. Okun “Potential GNP: its measurement and significance” “Puzzles, paradoxes, and regularities: cyclical and structural productivity in the United States (1950-2005)” di Jeon e Vernengo, da pag. 237 a 243
PART III - READINGS ON: FLEXIBILITY and EMPLOYMENT; CAUSES OF THE CHANGES IN INCOME DISTRIBUTION; CONFLICT OVER INCOME DISTRIBUTION AND ECONOMIC POLICY The professor will propose readings that will be presented by the students. Intersted students will be given the opportunity to read papers on these themes relating to the Italian Economy.
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9
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SECS-P/01
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60
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-
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-
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-
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Elective activities
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ITA |
21210178 -
Economia e Politiche dell’Innovazione
(objectives)
The course aims to provide students with the basic notions of the Economics of Innovation and the related public policies. Particular attention will be given to the study of the economic and social effects of the digital transformation and of the diffusion of environmental technologies. The Italian case will be analyzed with reference to industrial, science and technology policies.
-
Derived from
21210178 Economia e Politiche dell’Innovazione in Economia dell'ambiente, lavoro e sviluppo sostenibile LM-56 CRESPI FRANCESCO
( syllabus)
General Part
- Introduction to the Economics of Innovation - Innovation and Performance: Growth, Employment, Productivity, Export, Environment - Diffusion and impact of digital technologies - The theoretical foundations of Science, Innovation and Technology Policies - Public policies for eco-innovation
The Italian case
- The characteristics of the Italian innovation system - The role of public enterprises in the technological and industrial development of Italy - Industrial Policy in Italy
( reference books)
Franco Malerba, Economia dell’Innovazione, Carocci editore M. Mazzucato, Lo Stato Innovatore, Laterza, 2014
Reading list
Amatori, F., Bugamelli, M., Colli, A. (2011). Italian firms in history: size, technology and entrepreneurship. Bank of Italy Economic History Working Papers, 13, pp. 1–53.
Antonelli C., Barbiellini Amidei F., Fassio C. (2014). The mechanisms of knowledge governance: State owned enterprises and Italian economic growth, 1950–1994. Structural Change and Economic Dynamics, Vol. 31, pp. 43-63.
Archibugi D. and Filippetti A., (2015). Knowledge as Global Public Good. In: The Handbook of Global Science, Technology, and Innovation, First Edition. Daniele Archibugi and Andrea Filippetti (eds). DOI: 10.1111/b.9781118739068.2015.00025.x.
Archibugi D. and Filippetti A., (2017). The retreat of public research and its adverse consequences on innovation. Technological Forecasting & Social Change, Article in Press. https://doi.org/10.1016/j.techfore.2017.05.022
Calvino F. and Virgillito M. E., (2017). The innovation-employment nexus: a critical survey of theory and empirics. Journal of Economic Surveys, DOI: 10.1111/joes.12190.
Centro Economia Digitale (2020), Libro Bianco sull’Economia Digitale.
Centro Economia Digitale (2019),Il ruolo dell’innovazione e dell’alta tecnologia in Italia nel confronto con il contesto internazionale.
Cerulli, G., Poti, B., 2012. Designing ex-post assessment of corporate RDI policies: conceptualization, indicators and modeling. World Rev. Sci. Technol. Sustain. Dev. 9, 2–4.
Valeria Cirillo, Rinaldo Evangelista,⁎, Dario Guarascio, Matteo Sostero (2020). Digitalization, routineness and employment: An exploration on Italian task- based data, Research Policy.
Costantini, V., Crespi, F., Martini, C., Pennacchio, L., (2015). Demand-pull and technology-push public support for eco-innovation: The case of the biofuels sector, Research Policy, Vol. 44, pp. 577-595.
Costantini V., Crespi F., Palma, A., (2017), Characterizing the policy mix and its impact on eco-innovation: a patent analysis of energy-efficient technologies, Research Policy, Vol. 46, pp. 799-819.
Costantini, V., Crespi, F., Marin, G., Paglialunga, E. (2017). Eco-innovation, sustainable supply chains and environmental performance in European industries. Journal of Cleaner Production, Vol. 155, pp. 141-154.
V Costantini, F Crespi, E Paglialunga (2018), The employment impact of private and public actions for energy efficiency: Evidence from European industries, Energy Policy 119, 250-267
V Costantini, F Crespi, E Paglialunga, G Sforna, System Transition and Structural Change Processes in the Energy Efficiency of Residential Sector: Evidence from EU Countries, SPRU Working Paper 2018.
Goldstein A., (2003). Privatization in Italy 1993 - 2002: Goals, Institutions, Outcomes, and Outstanding Issues. CESifo Working Paper Series No. 912. Available at SSRN: https://ssrn.com/abstract=396324
Guarascio D., Pianta M., Bogliacino F., (2016). Export, R&D and new products. A model and a test on European industries. Journal of Evolutionary Economics, Vol. 26 (4), pp. 869-905.
Munari F., Roberts E. B., Sobrero M., (2002). Privatization processes and the redefinition of corporate R&D boundaries. Research policy, Vol. 31, pp. 31-53.
Sabrina Pastorelli, Lo stato imprenditore e la qualificazione tecnologica dello sviluppo economico italiano: l'esperienza dell'iri nei primi decenni del secondo dopoguerra, Banca d’Italia, Quaderni dell’ufficio ricerche storiche, 12 , Dicembre 2006.
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9
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SECS-P/03
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60
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-
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-
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-
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Elective activities
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ITA |
21201566 -
ECONOMICS AND SOCIAL POLICY
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9
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SECS-P/02
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60
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-
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-
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Elective activities
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ITA |
21210179 -
Economia applicata
(objectives)
The course deals with microeconomic and macroeconomic issues related to two main thematic areas. The first concerns the regional economy, with particular regard to economic dualism, the processes of convergence and mitigation of economic fluctuations applied to both the Italian and European contexts, to European cohesion policy. The second, focuses on market dynamics, industrial policy, the economy of digital markets; policies for innovation and technology transfer. The course includes practical applications using economic data. Students will become familiar with the consultation of some of the main national and international databases such as Eurostat, Istat, World Bank; OECD, as well as with the processing of data and the construction of economic indicators. The knowledge and skills acquired will make it possible to process, analyze and discuss the data within the reference economic context and within the framework of the relevant economic policies. Finally, students will acquire practical skills in the preparation of texts accompanied by data.
-
Derived from
21210179 Economia applicata in Economia L-33 PIERUCCI ELEONORA
( syllabus)
NOTA BENE: • Tutte le slides delle lezioni saranno rese disponibili, insieme a tutti gli altri materiali rilevanti, esclusivamente sulla piattaforma moodle del corso.
• I paragrafi da studiare dei capitoli di riferimento riportati tra parentesi verranno meglio indicati durante le lezioni e coincideranno con le parti che verranno trattate in aula e nelle slides.
Parte I – Economia Regionale Testo di riferimento: Capello R. “Economia Regionale”, seconda edizione, Il Mulino.
Parti selezionate tratte da:
1. Introduzione: Economia e spazio (pag. 25-39) 2. Teorie della crescita regionale a. Struttura produttiva e sviluppo (cap. IV) b. La domanda (cap. V) c. La dotazione fattoriale (cap. VI) 3. Teorie dello sviluppo locale a. Competitività territoriale e sviluppo esogeno (cap. VII) b. Competitività territoriale e sviluppo endogeno: le economie di agglomerazione (cap. VIII) c. Competitività territoriale e sviluppo endogeno: le economie di agglomerazione (cap. IX) 4. Politica regionale Europea (materiali distribuiti durante le lezioni)
Parte II – Economia Industriale Testo di riferimento: Lynne Pepall, Daniel J. Richards, George Norman e Giacomo Calzolari “Organizzazione Industriale” terza edizione, Mc Graw Hill Education
Parti selezionate tratte da:
1. Fondamenti di micro (solamente slides delle lezioni) 2. Oligopolio statico (capp. 8 e 9) 3. Ricerca e sviluppo e brevetti (cap.18) 4. Big data, piattaforme digitali e antitrust (articolo: G. Colangelo “Big data, piattaforme digitali e antitrust”, Mercato concorrenza regole/a. XVIII, n. 3, dicembre 2016)
Esercitazioni: Durante l’orario di lezione sono previste esercitazioni pratiche che prevedono utilizzo e di banche dati ed elaborazioni
( reference books)
Testi di riferimento: Capello R. “Economia Regionale”, seconda edizione, Il Mulino. Lynne Pepall, Daniel J. Richards, George Norman e Giacomo Calzolari “Organizzazione Industriale” terza edizione, Mc Graw Hill Education
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9
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SECS-P/06
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60
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-
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-
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-
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Elective activities
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ITA |
21210156 -
PLANNING AND CONTROL
(objectives)
In line with the educational objectives of the Master's Degree in Business Administration (LM-77), the course has as its object the study and critical analysis of the managerial functions of strategic planning, operational planning and management control in a systemic conception in the governance of companies, with particular regard to private ones. This management approach is now essential in any corporate system that wants to define its own short, medium and long-term objectives, and monitor their achievement over time. It is also of fundamental importance for providing information to support governance and management decisions. The evolution of the aforementioned managerial functions is closely connected to the tools by which they are implemented, such as the IT, accounting and non-accounting systems, variously configured in the various companies. The course therefore aims to stimulate students to develop managerial skills and knowledge of the mechanisms and techniques that govern the different characterizations of the strategic planning, operational planning and management control function in companies. At the end of the course the students will have developed a solid and rigorous knowledge of the theoretical aspects and of the practical ways of implementing the process which goes from the definition of the strategic objectives, to the articulation in the operational ones and to the management control of the achievement of the ex-post results and in progress, expressing assessment judgments of the management phenomena observed.
-
Derived from
21210156 PROGRAMMAZIONE E CONTROLLO DI GESTIONE in Economia Aziendale LM-77 BIONDI LUCIA
( syllabus)
Planning and managerial control (English version):
- 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, 16th Edition, McGraw-Hill International Edition (all chapters)
Teaching materials on Teams
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9
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SECS-P/07
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60
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-
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-
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-
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Elective activities
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ITA |
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