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Risorse bibliografiche
Risorsa bibliografica obbligatoria
Risorsa bibliografica facoltativa
Scheda Riassuntiva
Anno Accademico 2015/2016
Scuola Scuola di Ingegneria Industriale e dell'Informazione
Insegnamento 095915 - MANAGEMENT CONTROL SYSTEMS
Docente Arena Marika
Cfu 8.00 Tipo insegnamento Monodisciplinare

Corso di Studi Codice Piano di Studio preventivamente approvato Da (compreso) A (escluso) Insegnamento
Ing Ind - Inf (Mag.)(ord. 270) - BV (477) ENERGY ENGINEERING - INGEGNERIA ENERGETICA*AZZZZ095915 - MANAGEMENT CONTROL SYSTEMS

Programma dettagliato e risultati di apprendimento attesi

Subject and contents of the course

This course aims to introduce students to the issue of management control systems in energy companies. Students will learn how to model a decision-making problem and compare business alternatives, in the planning phase, interpret data and deviations, in the control phase. Students will learn and apply methodological instruments to deal with different elements of complexity that characterize business choices in companies competing in the energy sector: high level of uncertainty, existence of multiple stakeholders, coexistence of different objectives (from an economic, environmental, social and technological perspective).

 

Description of the topics

Topic 1: Objectives, requirements and components of a management control system. Functions, components and design variables of a management control system. Key requirements against which evaluating the effectiveness of a management control system.

Topic 2: Economic and financial ratios. Relative and absolute indicators based on annual reports. Financial indicators based on stock market analysis. Strengths and weaknesses of different types of indicators.

Topic 3: Discounted Cash Flow Techniques. Evaluation of the economic value of a company or an organizational unit, calculation of Net Cash Flows and Terminal Value, strategic options.

Topic 4: Non-financial indicators, balanced scorecard and dashboards. Non-financial indicators (timeliness, quality and service, environment and society, productivity, flexibility, resources). Information protocols. Strengths and weaknesses of different types of indicators. Dashboards of indicators.

Topic 5: Targets setting and budgeting process. Components of a budgeting system. Explicit and implicit targets. Links between budgeting and risk management processes.

Topic 6: Performance management for organizational units and products. Information needs and reporting tools at different organizational levels. Transfer prices. Activity-based management systems.

Course organization and examination

Classes includes both theoretical lessons and practice sessions. Lectures cover about 45 hours and are based on participative approaches in order to ensure students’ involvement in the learning process. Practice sessions cover about 48 hours and consist of "case studies" and practical exercises.

 


Note Sulla Modalità di valutazione

The examination is based on two parts: a group work carried out by students in groups (max 3) and an oral examination.


Bibliografia
Risorsa bibliografica obbligatoriaMichela Arnaboldi, Giovanni Azzone & Marco Giorgino, Performance Measurement and Management for Engineers, Editore: ELSEVIER, Anno edizione: 2014
Risorsa bibliografica facoltativaGiovanni Azzone, Sistemi di controllo di gestione, Editore: Rizzoli ETAS, Anno edizione: 2006

Mix Forme Didattiche
Tipo Forma Didattica Ore didattiche
lezione
45.0
esercitazione
48.0
laboratorio informatico
0.0
laboratorio sperimentale
0.0
progetto
0.0
laboratorio di progetto
0.0

Informazioni in lingua inglese a supporto dell'internazionalizzazione
Insegnamento erogato in lingua Inglese
Disponibilità di materiale didattico/slides in lingua inglese
Disponibilità di libri di testo/bibliografia in lingua inglese
Possibilità di sostenere l'esame in lingua inglese
Disponibilità di supporto didattico in lingua inglese
schedaincarico v. 1.6.5 / 1.6.5
Area Servizi ICT
20/10/2020