The course Innovation in Cost and Performance Management will provide students the knowledge and tools for offering relevant information for operational and strategic decision making and the understanding of the functioning of a business. To this aim, management accounting and performance management concepts will be explained.
The first part of the course will develop the management accounting topics introduced in the course “Financial Metrics”. The content of this part will include the most relevant techniques of product costing and service costing in a business, the profitability of product and services and will discuss the importance and impact of cost management on strategic decisions. The second part of the course with deal with the fundamental concepts and tools of budgeting and performance evaluation. The content of this part will include an introduction to performance measurement in a business, the process of performance evaluation and the most relevant performance evaluation tools, such as ESG (Environmental, Social and Governance).
- Teacher: Lino Cinquini
- Teacher: Giacomo Pigatto
- Teacher: Andrea Tenucci