The course aims at providing some basic knowledge about the drawing and interpretation of the financial statements as well as the management control processes.
To fulfill with these objectives, the course will deal firstly with the role and the goals of the financial reporting, the accounting standards, the financial statements formats, the evaluation criteria, the disclosures provided to stakeholders.
Moreover, the course aims at providing some basic knowledge about the process of planning and control, as well as the role, objectives and essential features of the main tools of planning and control, such as the budget, the cost analysis, the performance analysis and so on.