Insegnamento a.a. 2024-2025

The most important topics we consider during this course are the following:

• The link between PMCS and financial accounting 

• The use of different control forms, including PMCS

• The design of PMCS aligned with companies’ organizational and accountability choices

• The application of transfer prices (TPs) for managing business units’ internal exchanges

• The preparation of profit plans (PPs) and their use to set targets, evaluate and monitor strategic performance 

• The use of strategic profitability analysis (SPA) to interpret organizational units’ as well as managers’ performance and to redirect choices and behaviors 

• Strategic performance measurement and incentive systems

• The design and use of balanced scorecards (BSC) 

• The definition of non-financial and ESG key performance indicators (KPIs) and of sustainability balanced scorecards (SBSC) 

• The use of data analytics for performance measurement

• Recognize the key elements related to the design and functioning of performance measurement and control systems (PMCS) for strategic performance evaluation and measurement, from a theoretical viewpoint.
• Identify the relationships between strategy and performance measurement and control systems (PMCS).
• Interpret the interactions and trade-offs between strategy and performance measurement and control systems (PMCS).

• Demonstrate technical skills related to some specific PMCS and tools, such as profit plans, variance analysis, transfer pricing systems, the balanced scorecard, and ESG/sustainability reporting from the perspective of managers (both functional/business units and corporate ones).
• Apply the acquired technical knowledge to solve real-life problems experienced by companies having to design and use specific performance measurement and control systems (PMCS) and related measurement techniques for strategic performance evaluation and measurement.
• Use formal language for the explanation of performance measurement and control systems (PMCS) issues and enhance communication skills.
• Face problems and questions related to performance measurement and control systems (PMCS) through analytical reasoning and critical thinking.

• Lectures
• Guest speaker's talks (in class or in distance)
• Practical Exercises
• Collaborative Works / Assignments
• Interaction/Gamification

The learning experience of this course includes several methods in addition to traditional lectures, such as case discussions, group work and presentations, business games, and interactions with guest speakers from companies that are coping with specific PMCS issues. 

As we use case studies and business games, describing and replicating real-life situations and showing that there are several possible solutions to multifaceted problems, we will deal with the identification and analysis of complex, open-ended issues, which also involve the behavioral consequences of using PMCS for motivating managers and employees. Besides, to actively participate, you will need to use your communication and interpersonal skills to present your views and defend your evaluations and recommendations. Finally, for simulations and assignment preparation, you will work in teams to search for relevant information, analyze problems, and prepare and present reports.

All these activities should thus be seen as important preparation for your career.

FOR ATTENDING STUDENTS:

The final grade for the course will be determined as follows:

1) Collaborative assignments: 50% of the final grade (group grade).

2) Written individual exam: 50% of the final grade (individual grade).

The final grade for the course will be determined 100% based on the written individual exam.

• An online course pack: 20943 STRATEGIC PERFORMANCE EVALUATION AND MEASUREMENT) – ATTENDING STUDENTS
• In addition to the online coursepack, slides, cases and some additional materials (e.g., exercises) will be provided during the course on the course website.

• An online course pack: 20943 STRATEGIC PERFORMANCE EVALUATION AND MEASUREMENT) – NON-ATTENDING STUDENTS
• In addition to the online coursepack, slides, cases and some additional materials (e.g., exercises) will be provided during the course on the course website.