Degree course: 
Academic year when starting the degree: 
Academic year in which the course will be held: 
Course type: 
Compulsory subjects, characteristic of the class
Second semester
Standard lectures hours: 
Detail of lecture’s hours: 
Lesson (40 hours), Exercise (10 hours)

The program requires basic knowledge of the functioning of general accounting administrative systems and programming and control mechanisms

For attending students
The exam consists of two partial written tests located respectively in the middle and at the end of the course. Each of them includes 2 exercises and 2 theory questions. The former need to verify the ability to analyze and process data relating to exemplary business situations, while open questions tend to verify the study and understanding of concepts and definitions.
The duration of the test is 90 '. Passing the first partial test with a positive mark (<18/30) allows access to the second. The tests have a maximum score of 30/30. The summary vote is the average of the two marks obtained, rounded according to the canonical rules. The mark of the written test is joined by an expressive score of classroom attendance, and of the quality of the projects carried out, between 0 and 3 points, assigned individually by the teachers responsible for the classroom.
For non-attending students (and for students who have not achieved a positive evaluation in the intermediate tests) the exam is written and has the same structure as the exam for attending students, exercises and theory questions, in number and complexity appropriate to the amplitude of the contents of the program being tested (4 exercises and 4 theory questions)

Voto Finale

The course aims to offer students the opportunity to:
- learn the latest performance measurement techniques;
- to test their effectiveness in particular managerial and organizational contexts.

At the end of the course, the student will be able to:
1. analyze and design effective performance measurement systems;
2. use the information generated by the aforementioned systems to evaluate strategic alternatives and to evaluate the results achieved;
3. appreciate the advantages and limitations of the above systems in complex organizations.

The course focuses on Performance Measurement and Control Systems (PMCS) that can be used in complex companies. It is divided into 3 didactic, complementary blocks: 1) The bases for the implementation of a strategy and quantitative tools for assessing the health of a company; 2) The creation of performance measurement systems; 3) The achievement of profit objectives and the implementation of strategies.

PART 1 - The bases for the implementation of a strategy and quantitative tools for assessing the health of a company:
- The basis for a successful strategy
- The different functions and levels of the PMCS
- The interpretation of the economic-financial performance achieved by companies through the strategic reading of the balance sheet data
- The balance sheet reclassification
- Analysis by indices and flows: assessment of profitability conditions, liquidity, past solvency and future sustainable growth
PART 2 - The creation of performance measurement systems
- How to prepare a Profit Plan
- The evaluation of profit performance at a strategic level
- Asset acquisition decisions
- Market-based measures
- Near market reports and transfer prices
- The Balanced Scorecard
PART 3 - The achievement of profit objectives and the implementation of strategies.
- The use of economic information to control management performance and behavior
- Allocation and retrieval decisions for assets
- The alignment of performance objectives with incentives
- Risk measurement
- Integrated management of the control levers

For the purpose of passing the exam, the following texts and teaching materials are recommended:
• R. SIMONS, Control systems and performance measures, Egea, Milan 2004
• Collection of readings and supplementary cases: MC Graw Hill's Create platform

Slides, exercises and other material made available on the e-learning platform


The teaching is structured in:
- frontal lessons, in which the fundamental concepts on which the theoretical reference models will be built are transmitted;
- incidents, cases and exercises, to help the student develop quantitative data processing skills in particular organizational situations;
- assignment, to help students develop analysis, design and implementation skills of the theoretical models illustrated during the lectures, in specific organizational and managerial contexts.

The teachers are available for the reception of the students every Monday from 16:00 to 17:00 (see the web pages of the teachers for any changes and / or updates).