CONTROL AND MANAGEMENT SYSTEMS

Academic Year 2025/2026 - Teacher: REBECCA FUSSONE

Expected Learning Outcomes

The purpose of the course is to provide fundamental knowledge of economic-management engineering, with particular reference to the management control of company systems, the management of operations in business networks, and business plans, through the study and application of consolidated 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.

Course Structure

Lectures and practical classes on (1) management control of business systems, elements of applied microeconomics, and operations management, and (2) business planning. In addition, seminars will be delivered by industry professionals, either in person or online. Should the course be taught in blended or online mode, the necessary adjustments may be introduced with respect to what was previously stated, in order to comply with the program outlined and reported in the course syllabus.

Required Prerequisites

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.

Attendance of Lessons

Attendance of the lessons is strongly recommended.

Detailed Course Content

Part/Module I – Elements of Microeconomics, Management Accounting, Costing Methods, and Operations Management

Elements of Applied Microeconomics: demand and supply, market imbalances, and short- and long-term costs. (Theory 4 hours – Practical 3 hours) [1,2]
Management Accounting: business information system, objectives of management accounting, types of costs, cost objects, cost classification. (Theory 5 hours – Practical 4 hours) [1,3-5]
Costing Methods: break-even point, first- and second-level contribution margin, simple and advanced direct costing, full costing, cost centers. (Theory 10 hours – Practical 10 hours) [1,3-5]
Elements of Operations Management: operations and supply chain processes, production systems, lean production, inventory control, bullwhip effect and information distortions, Industry 4.0, circular economy. (Theory 5 hours – Practical 1 hour) [1,6]

Part/Module II – Business Planning

Business Plan: development phases, time horizon, content, and analysis plans. (Theory 8 hours – Practical 5 hours) [7,8]
Business Game: digital entrepreneurship, business models. (Theory 6 hours – Practical 10 hours) [7]

Additionally, sessions will be dedicated to course introduction, simulations and end-of-course assessments on exam.net, any seminars delivered by academic and industry professionals, and clarifications and reviews of the various topics covered during the course. (Theory 4 hours – Practical 12 hours) [5,6]

Please note: The number of hours indicated for each topic is purely indicative and may be adjusted according to the dynamics of the course, with the aim of optimizing student learning performance.

Textbook Information

The teaching material, communications, and additional relevant information are available on the course’s MS Teams channel. To register, please use the following password: gfonmd1
The slides will be uploaded to the course’s MS Teams channel before the in-class lectures/exercises, specifically for Part/Module I and for Part/Module II. In addition, after the classroom exercises, the exercise solutions will also be published on the course’s Studium page. Students are kindly asked to carefully study all the support documents published on the course’s Studium page (e.g.: guidelines for requesting assistance, exam instructions, instructions regarding the teaching material, etc.).

It should be noted that for those who do not attend lectures and do not participate in the course exercises, in addition to studying the slides prepared by the instructors [1, 7], it is recommended to consult the following texts [2, 3, 4, 5, 6, 8].

References

Part I

[1] Diapositive disponibili su Studium dedicate alla Parte/Modulo I.
[2] O’Sullivan A., Sheffrin S.M., Perez S.J., Bianchi C. (2015). Elementi di economia, Pearson.
[3] Arcari A. M. (2019). Programmazione e controllo, Terza edizione, McGraw-Hill Education.
[4] Cattaneo C., Contraffatto M. (2018). Programmazione e Controllo: Principi e applicazioni, McGraw-Hill Education.
[5] Anthony R. N., Hawkins D., Macrì D. M., Merchant K. A. (2021). Sistemi di Controllo 15/Ed., McGraw-Hill Education.

[6] Jacobs R. F., et al. (2020). Operations Management nella produzione e nei servizi, McGraw-Hill Education.

Part II

[7] Diapositive disponibili su Studium dedicate alla Parte/Modulo II.
[8] McKeever, M. P. (2018). How to write a business plan, Nolo.

Learning Assessment

Learning Assessment Procedures

The exam consists of a 50-minute written test of theory and practical exercises, to be completed on the exam.net platform (the test specifications are published in the course's MS Teams channel). Additionally, if time permits, students will be able to participate in a final course test (before the Christmas break), which will take place according to the same learning assessment methods as the exam test. Finally, before the end of the course, a simulation of the exam test is planned in order to allow students to self-assess their preparation.

It should be noted that, in some cases, the examination committee, following the correction of the test carried out on exam.net, may request an oral test to supplement the evaluation.

Further details regarding the structure of the exam test, as well as the maximum score achievable for each question, the related rules for score calculation, the tools allowed during the exam, the booking procedures for exam sessions, booking for the final course test, grade acceptance and recording, etc., are strongly advised to be carefully read in the relevant documents published in the course's MS Teams channel.

Information for students with disabilities and/or specific learning disorders (DSA): To ensure equal opportunities and in compliance with current laws, interested students can request a personal interview to arrange any compensatory and/or dispensatory measures, based on the educational objectives and specific needs. It is also possible to contact the CInAP coordinator (Center for Active and Participated Integration - Services for Disabilities and/or DSA) of the Department

Examples of frequently asked questions and / or exercises

In break-even analysis, how does an increase in the unit variable cost affect the break-even quantity?

Describe the difference between direct costing and full costing.

Define the unit contribution margin for a scarce resource.

What are the purposes of inventory?

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 break-even point and the corresponding degree of capacity utilization.

What are the components of the business model canvas?

Define the components of a business plan and their functions.

Degree Course in

Industrial Engineering