LEARNING OUTCOMES

The course is divided into three parts: the organization (first part); decision-making processes (part two); general Accounting and cost accounting (third part).

AIMS AND LEARNING OUTCOMES

This course aims to provide students with basic knowledge about:
- organizational design at microstructure and macrostructure level with reference to the pursuit of organizational effectiveness in relation to the operational context, both internal and external. Particular attention is paid to the role of information technologies and how they impact both vertical and horizontal coordination within the organization;
- the decision-making process and modelling of management problems: the phases of the decision-making process, the different approaches to decisions, support techniques, the role of risk and uncertainty and the role of time;
- general accounting and basic financial ratios;
- cost accounting
At the end of this course the student will be able to:
- understand the basic logic of organizational design and evaluate its effectiveness; evaluate the role of information technology for coordination and control;
- understand how companies make decisions and the potential of different decision support techniques in different contexts of risk and uncertainty;
- understand the meaning of the main documents of the financial statements and provide a basic reading of the company's income, equity and financial situation based on the main balance sheet ratios;
- make short-term decisions based on the profitability of a product portfolio, make or buy decisions, perform cost-volume-results analyses (break-even), using basic concepts and managerial accounting techniques

PREREQUISITES

None

TEACHING METHODS

Lectures and readings

SYLLABUS/CONTENT

The program is structured as follows:
- Organizational design: the individual in the organization, the microstructure, the macrostructure, the organization in the context;
- The decision-making process and the modeling of management problems: the decisions in organizations, the decision-making process, the role of time;
- Basic elements of general accounting and cost accounting. Basic techniques for dealing with short-term decisions

RECOMMENDED READING/BIBLIOGRAPHY

G. Spina,"La Gestione dell'Impresa", Editore: Rizzoli-ETAS.

Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant,"Il bilancio (13a ed)  Analisi economiche per le decisioni e la comunicazione della performance", McGraw-Hill

Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant, Sistemi di controllo Analisi economiche per le decisioni aziendali, Mc Graw Hill