INFORMATION MANAGEMENT | Università degli studi di Bergamo - Didattica e Rubrica


Attività formativa monodisciplinare
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Scheda dell'insegnamento

Per studenti immatricolati al 1° anno a.a.: 
Insegnamento (nome in italiano): 
Tipo di attività formativa: 
Attività formativa Caratterizzante
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Altre informazioni sull'insegnamento

Modalità di erogazione: 
Didattica Convenzionale
Secondo Semestre
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Ore di attività frontale: 
Ore di studio individuale: 
Ingegneria gestionale


Educational goals

The course aims to provide knowledge on the information management of companies and on specific economic-management applications. The student acquires the following practical skills: estimate of the cost for a new product, identification, measurement and management of business risks, calculation of cash flows and identification of critical scenarios, management and financing of working capital, management of the business group cash flow. The course contributes to the educational objectives of the bachelor program (SUA-CdS A4.b2), in particular as regards the economic-management area

Course content

1. Information management to support cost estimation of new products / services. Life Cycle Costing and the difference between Target Costing and Target Pricing. Information management to support revenue management, with application to the airline industry. Design to Cost and value analysis. The statistical methodologies to support cost predictions and cost quotations.

2. Corporate Risk management. The definition and characteristics of the Risk Management process. The types of risks and their measurements. The control of the corporate working capital: credit risk and liquidity risk. Typical contracts of short-term financing

3. The management control system in business groups. Introduction to the advantages and disadvantages of business groups: transaction cost theory and business risk. Intra-group exchanges and transfer pricing. Methodologies for determining transfer pricing: full cost, variable cost and dual methods. Income shifting in business groups: principles and introduction to the international context. Cash management in business groups.

Teaching methods

Teaching activities are mainly by frontal lessons and exercise sessions, with particular attention to the confrontation and direct dialogue with the students, who can, during the lessons, formulate proposals for discussion.
During the course there will be meetings with qualified experts aimed at analyzing the methodologies and applications of the business information management

Assessment and Evaluation

The exam consists of a written exam and an oral exam.
The written exam is compulsory and consists of two/three numerical exercises and one/two open questions about the theoretical aspects of the course content. The students obtaining a sufficient score in the written exam (at least 18/30) can directly register the vote achieved.
The oral exam is optional for students who have achieved at least 18/30 in the written exam. The oral exam consists of 3-4 open questions on all aspects of the course (pass score of 18/30). In this case, the overall grade of the examination is the arithmetic average of the marks obtained in the written test and in the oral exam.

Further information

If the teaching is given in a mixed or distance mode, changes may be introduced with respect to what is stated in the syllabus to make the course and exams workable also in these ways.