Portale di Ateneo - En.Unibs.it

The course aims to examine the role of control system as a support tool for effective management of the enterprise. In particular, we consider firstly the purposes of control system, the players involved and typical activities. Subsequently, we will identify a implementing or revision pathway for planning and control systems. Particular attention will be given to manufacturing companies/enterprises in order to identify the most appropriate pathway for operating efficiently and effectiveness, therefore ensuring the long-term efficacy of business management in both economic and socio-environmental terms.
The course illustrates the specific objectives of control, the components of the control system and the prerequisite knowledge necessary for correct implementing (or revision) of planning and control systems.
In details:
1. Effectiveness conditions of the business.
2. Planning and control system.
3. The evolution of control over time.
4. Business plan, capital and financial budgeting
5. The components of the control system
6. Organizational structure and responsibility accounting.
7. Information system
8. Control process.
9. The implementation of a control system and its operation.
10 Management control in decentralized organizations
11. Total quality management
12. Throughput accounting and productivity control.
13. Lean production