FONDAMENTI DI ORGANIZZAZIONE AZIENDALE

The course aims to provide fundamental knowledge of Economic-Management Engineering, with particular emphasis on management control, industrial accounting, and operations management, through the application of established and innovative quantitative and qualitative methods. The acquired knowledge will be useful for the management and control of operations in sustainable business systems and enterprise networks, in accordance with Goals 7, 8, 9, 11, 12, 13, and 17 of the 2030 Agenda.

Basic logical-mathematical skills. For the purposes of applying the principles of economic optimization, knowledge of the concept of derivative and its geometric meaning is useful.

Part One - Elements of microeconomics, management accounting and cost calculation methods

• Elements of applied microeconomics (supply and demand, market imbalances and costs in the short and long term). 
• Management accounting (the company information system, the purposes of management accounting, the types of costs, the cost calculation objects, the classification of costs).
• Cost calculation methods (break-even point, first and second level contribution margin, simple and advanced direct costing, full costing, cost centers).

Part Two - Elements of Operations Management

• Operations strategy (operations and supply chain processes, the difference between goods and services, lean production and just-in-time). Supply chain strategies (the measure of supply chains performance, the bullwhip effect and information distortions). Strategic capacity management and inventory control (inventory purposes, inventory management systems). Industry 4.0 and the Circular Economy.

Slides that will be published from time to time on the Studium page of the course. In addition, after the exercises carried out in the classroom, the resolutions of the exercises will be published, again on the Studium page of the course. Please also carefully study all the supporting documents published on the Studium page of the course (e.g. information on requests for assistance, information on the exam test, information on teaching material, etc.)

Recommended texts (optional) for the Management Control

1) Anna Maria Arcari (2019). Programmazione e controllo, Terza edizione. McGraw-Hill Education.

2) Cristina Cattaneo, Massimo Contraffatto (2018). Programmazione e Controllo. Principi e applicazioni. McGraw-Hill Education

3) Robert N. Anthony, David Hawkins, Diego M. Macrì, Kenneth A. Merchant (2021). Sistemi Di Controllo 15/Ed. McGraw-Hill Education

Recommended texts (optional) for Operations Management

4) Robert F. Jacobs, Richard B. Chase, Alberto Grando, Andrea Sianesi. Operations Management nella produzione e nei servizi - Quarta edizione. McGraw-Hill Education

The exam consists of a written test of 50 minutes of theory and application exercises on the contents of the program, to be carried out on the exam.net platform (the test specifications are published on the Studium page of the course). Furthermore, if the timing allows it, students will be able to take part in an end-of-course test (before the Christmas break), which will take place according to the same procedures for verifying learning as the exam. Finally, before the end of the course, a simulation of the exam is planned, in order to carry out a self-assessment of one's preparation.

N.B. Verification of learning can also be carried out electronically, should the conditions require it.

Information for students with disabilities and / or SLD. To guarantee equal opportunities and in compliance with the laws in force, interested students can ask for a personal interview in order to plan any compensatory and / or dispensatory measures, based on the didactic objectives and specific needs. It is also possible to contact the referent teacher CInAP (Center for Active and Participated Integration - Services for Disabilities and / or SLD) of the Department.

• In break even analysis, how does an increase in the unit variable cost change the amount of breakeven?
  
• Describe the difference between direct costing and full costing.
  
• Define the unit contribution margin by low factor.
  
• What are the purposes of stocks?
  
• Halbert spa, with a production capacity of 32,100 units sold at a unit price of € 2,985, incurs annual fixed costs of € 1,743,700 and unit variable costs of € 115. Determine the equilibrium point and the relative degree of exploitation of production capacity.