CODE 66301 ACADEMIC YEAR 2021/2022 CREDITS 6 cfu anno 1 INGEGNERIA GESTIONALE 8734 (LM-31) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR ING-IND/35 LANGUAGE Italian TEACHING LOCATION GENOVA SEMESTER 2° Semester MODULES Questo insegnamento è un modulo di: MANAGEMENT CONTROL SYSTEMS + MARKETING INDUSTRIALE TEACHING MATERIALS AULAWEB OVERVIEW The course aims to provide students with the foundations for the design and implementation of a management control system, combining theory and exercises. AIMS AND CONTENT LEARNING OUTCOMES The course addresses the issue of control activities in business management and therefore aims to provide all the necessary tools to plan, detect and analyse business performance as effectively and efficiently as possible AIMS AND LEARNING OUTCOMES Understanding and knowing how to apply economic and quantitative information for the different purposes for which it is prepared: 1) as a tool to map profitability according to different perspectives of analysis 2) as a means of defining responsibilities and influencing behaviour 3) as a way to increase motivation 4. as input to models supporting co-ordination and continuous learning 5) as a reference for the innovation of products, processes and business models. With that in mind, the course objectives are deeply linked to the theme of corporate strategy development, which is the subject of a subsequent teaching, as a starting point and tool for implementing changes and alignments. TEACHING METHODS Lectures and exercises SYLLABUS/CONTENT Objectives, requirements and components of a management control system Standard costs, variable cost systems Analysis of variances in production and non-production costs Economic responsibility centres and investment centres Budget planning and development Costing systems in service enterprises Systems for evaluating the organisation's performance The design of the accounting system for management RECOMMENDED READING/BIBLIOGRAPHY Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant, Sistemi di controllo. Analisi economiche pe le decisioni e la valutazione delle performance, XV edizione Editore: Mc Graw Hill TEACHERS AND EXAM BOARD SILVIA MASSA Ricevimento: On appointment Exam Board SILVIA MASSA (President) SILVANO CINCOTTI (President Substitute) MARCO RABERTO (President Substitute) STEFANIA TESTA (President Substitute) LESSONS LESSONS START https://corsi.unige.it/8734/p/studenti-orario Class schedule MANAGEMENT CONTROL SYSTEMS EXAMS EXAM DESCRIPTION Oral examination ASSESSMENT METHODS The knowledge of all parts of the syllabus and the ability to reason about concrete problems that may arise in a company on the basis of the knowledge learned will be assessed through an interview. Exam schedule Data appello Orario Luogo Degree type Note 20/01/2022 11:00 GENOVA Orale 03/02/2022 11:00 GENOVA Orale 17/02/2022 11:00 GENOVA Orale 01/06/2022 09:00 GENOVA Orale 27/06/2022 09:00 GENOVA Orale 12/07/2022 09:00 GENOVA Orale 25/07/2022 09:00 GENOVA Orale 14/09/2022 09:00 GENOVA Orale