Learning objectives
<br />The Planning and the Control of an Azienda, Entity, are implemented through the design of alternative Decision-making Systems for risky, uncertain and even chaotic business environments. Planning and Control is therefore intended to manage and harmonize the complex Entity Operations System.<br />The overall course objective is to provide an insight of Budgetary Planning as a Decision-making Process and to examine in depth the Reporting Systems, providing also innovative planning operational approaches for decision takers. The aim is to expand the conceptual framework within which students operate and develop more powerful problem-solving skills.<br />Decision- and Budget-Models are tested through up to date optimisation and simulation software and through the operation outline of E.R.P. (Enterprise Resource Planning) Systems.<br />Eventually the course gives a deep insight of the logic underling and the techniques applied to alternative Internal Control and Performance Evaluation Systems.
Course unit content
<br />Management Information Systems, traditional wisdom vs. the latest thinking; history and development of Management Accounting theory and practice.<br />Analytical Planning Models.<br />Planning and Decision Theory.<br />(Accounting) Information and Agency Theory.<br />Planning under Information Asymmetry conditions.<br />Budgetary Planning, Annual Master Budget and human aspects of Budgeting.<br />Budget Optimisation and Simulation Software.<br />Flexible Budgets and Standards.<br />Budget Decision Models, risk and uncertainty.<br />Performance Measurement and executive compensation; Standard Costs and Tableaux de Bord.<br />
Bibliography
Text<br />L. SELLERI, Il budget d’esercizio. Strumento di programmazione, controllo e motivazione, ETAS, Milano, 1997. <br />Dispense del docente.<br /><br />Further suggested readings<br />S. BARALDI, C. DE VECCHI (a cura di), I sistemi di pianificazione, programmazione e controllo, vol. II, Giappichelli, Torino, 1995.<br />M. BERGAMIN BARBATO, Programmazione e controllo in un’ottica strategica, UTET, Torino, 1997. Capp. I, III e IV.<br />A. CILLONI, Economia dell'informazione e sistemi contabili aziendali, Giuffré, Milano 2004.<br />L. SELLERI, Contabilità dei costi e contabilità analitica. Determinazioni quantitative e controllo di gestione, ETAS, Milano, 1999.<br />S. TERZANI, Lineamenti di pianificazione e controllo, CEDAM, Padova, 1999.<br />
