Riccardo Silvi is Associate Professor at the University of Bologna where he teaches Performance Measurement Systems, Cost Management, Business Performance Analytics. He is Scientific Director of the Master in Business Administration, Finance and Control at Bologna Alma Business School. His main research interests include management control, strategic cost management, performance management and business modeling, on which he has a number of publications in reviews such as: European Accounting Review, International Journal of Productivity and Performance Management, Cost Management, Advances in Management Accounting, Journal of Corporate Accounting and Finance and the Journal of Operations Management.
Accounting principles, consolidated statements and cost accounting. Context and relevance of auditing in company management. The analysis of economic-financial performance of a company. Economic-financial forecasts and budgeting. The use of budget analysis to understand competitive dynamics and to manage company-client-supplier relations. The calculation and analysis of costs in decisions and for management audit. Strategic audit systems and strategic cost management.
CORE COURSE - The course aims to provide the basic skills necessary to: understand the economic-financial aspects of management; analyze the economic-financial performance of a company; utilize cost information to analyze efficiency and efficacy of company processes; manage costs during the project phases; and understand the role of budgeting control as a guiding operational mechanism for complex organizations.
This course introduces the main concepts of financial and managerial accounting. Financial accounting covers accounting notions, principles, and the structure of the three main financial statements. It also includes profitability and financial performance analysis. Managerial accounting includes basic cost concepts, cost behavior patterns, and the use of managerial accounting data for decision-making, management control systems and performance measurement systems. Particular focus is placed on intangible and intellectual capital measurement and reporting, on non-financial performance measurement systems and strategic cost management.
This course provides students with a deep understanding of the following topics: the reference model. The analytics for understanding the pattern and the business dynamics of an enterprise. Business process analytics, market, custodian and supply chain analytics; analytics of competitors. Financial cost and revenues analytics. The use of business analytics in the design of systems for measuring the company's performance.