|SCIENTIFIC DISCIPLINARY SECTOR||ING-IND/35|
This course aims to provide the student with a complement to the technical computer engineering curriculum related to management aspects. In this regard, the course introduces the basic notions related to how companies operate. Particular attention is given to the formalization of concepts and methodologies for organizational design, decision making and modeling of management problems, business economics and industrial accounting. It is specified that the course, given the theoretical nature of some of its parts, requires a good command of the Italian language.
The course aims to provide the basic notions related to the functioning of companies. Attention is devoted to the formalization of concepts and methodologies for organizational design, decision making, business economics and industrial accounting.
The teaching aims to provide students with basic knowledge:
- 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;
- elements of general accounting and budget analysis tools (indices);
- elements and methods of managerial accounting
At the end of teaching the student will be able to:
- understand the basic logic of organizational design and evaluate its effectiveness; know how to evaluate the role of information technology with reference to the issues of coordination and control;
- understand how companies make decisions and the potential of different 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
The teaching takes place through lectures that encourage the active participation of the student. During the course the teacher can propose in-depth activities to be carried out in small groups that allow the student to obtain a score to be added to the final evaluation. The attendance of lessons is strongly recommended. The final evaluation is made by written and oral examination.
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 management accounting. Basic techniques for dealing with short-term decisions
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
Office hours: On appointment by e-mail
SILVIA MASSA (President)
MARCO RABERTO (President Substitute)
All class schedules are posted on the EasyAcademy portal.
The exam includes a written test on the general and industrial accounting and an oral exam on the business organisation and decision theory sections. For students taking the 5-credit course instead of the 6-credit course, specific arrangements will be made at the beginning of the course.
Students with learning disorders ("disturbi specifici di apprendimento", DSA) will be allowed to use specific modalities and supports that will be determined on a case-by-case basis in agreement with the delegate of the Engineering courses in the Committee for the Inclusion of Students with Disabilities.
The exam includes a compulsory written test for all and an optional oral test.
The written examination will assess the ability to resolve basic business organization questions, decision making questions or management problem modelling exercises, general or analytical accounting exercises and problems that may include, for example, arranging the main items in the balance sheet and income statement, calculating and evaluating the main balance sheet ratios, evaluating the profitability of a product portfolio, making or buying evaluations, and calculating the break-even point.
The oral examination, of an optional nature, will make it possible to ascertain the effective understanding of the issues proposed during the course with greater reference to theoretical and regulatory aspects.