FONDAMENTI DI ORGANIZZAZIONE AZIENDALE

The course aims to provide fundamental knowledge in Industrial Engineering and Management (expected learning outcome: A1), with a specific focus on management control (expected learning outcome: A2), cost accounting (expected learning outcome: A3), and operations management (expected learning outcome: A4), through the application of both established and innovative quantitative and qualitative methods. The knowledge acquired will be useful for the management and control of operations within business systems and sustainable enterprise networks, in alignment with Goals 7, 8, 9, 11, 12, and 13, 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.

The teaching material, communications, and additional relevant information related to the course are available on the course’s MS Teams channel. To register, please use the following password:c1r89mt
The slides will be uploaded to the course’s MS Teams channel before the in-class lectures/exercises. In addition, after the classroom exercises, the exercise solutions will be published. Students are also kindly asked to carefully study all the support documents published in the 'Important Information' folder of the course’s MS Teams channel (e.g.: guidelines for requesting assistance, exam instructions, teaching material instructions, etc.).

Recommended textbooks for the first part, especially for those who do not attend the lectures:

1. Anna Maria Arcari (2019). Programmazione e controllo, Third edition. 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 15th Ed. McGraw-Hill Education.

Recommended textbooks for the second part, especially for those who do not attend the lectures:
4) Robert F. Jacobs, Richard B. Chase, Alberto Grando, Andrea Sianesi. Operations Management nella produzione e nei servizi – Fourth edition. McGraw-Hill Education

The exam consists of a 50-minute written test covering theoretical concepts and practical exercises based on the course content. The test will be administered through the exam.net platform (detailed specifications are published on the Studium course page).

Additionally, if time allows, students may participate in an end-of-course test (prior to the Christmas break), which will follow the same assessment procedures as the official exam.

It should be noted that, in some cases, the Examination Committee, after reviewing the test submitted via exam.net, may require an additional oral exam to integrate the final evaluation.

Below is a summary table of the assessment method:

For further details regarding the structure of the exam, the maximum score assigned to each question, the rules for calculating the final grade, the tools allowed during the exam, the procedures for registering for exam sessions, the end-of-course test registration, grade acceptance, and grade recording, students are strongly encouraged to carefully read the relevant documents published on the Studium course page.

Finally, before the end of the course, a mock exam is scheduled to allow students to self-assess their level of preparation.

Information for students with disabilities and/or specific learning disorders DSA: To ensure equal opportunities and in accordance with current legislation, students who qualify may request a personal meeting to arrange any compensatory and/or dispensatory measures, based on the learning objectives and their specific needs. Students may also contact the CInAP (Center for Active and Participatory Inclusion – Services for Students with Disabilities and/or SLD) faculty representative 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.