ECTS - University of Pisa
Scheda programma d'esame
BUSINESS ADMINISTRATION II
RICCARDO GIANNETTI
Academic year2016/17
CourseBUSINESS STUDIES
Code018PP
Credits9
PeriodSemester 1
LanguageItalian

ModulesAreaTypeHoursTeacher(s)
ECONOMIA AZIENDALE IISECS-P/07LEZIONI63
RICCARDO GIANNETTI unimap
Programma non disponibile nella lingua selezionata
Learning outcomes
Knowledge
The course has two parts. The first one is devoted to the analysis of financial statements both from the accounting point of view and as a tool to communicate economic and financial information. The second part is devoted to study the fundamentals of managerial accounting and some models useful to support management in strategic and operational decision making
Assessment criteria of knowledge
In the written exam the student must demonstrate his/her knowledge of the course material concerning financial statements and basic cost accounting techniques. In the oral exam the student will be assessed on his/her demonstrated ability to discuss the models to support strategic decision making process and operational improvements.

Methods:

  • Final oral exam
  • Final written exam
Teaching methods

Delivery: face to face

Learning activities:

  • attending lectures
  • participation in discussions
  • individual study

Attendance: Advised

Teaching methods:

  • Lectures
Syllabus
Part I. Balance sheet templates; principles and norms for the construction of the balance sheet; criteria for the assessment of the balance sheet items; financial statements analysis. Part II. Fundamentals of cost accounting and budgeting, models to support strategic decision making process and operational improvements.
Bibliography
ALLEGRINI M, GIANNETTI R., LATTANZI N., LAZZINI S. (a cura di): “Elementi di bilancio e di management. Il bilancio di esercizio: principi, schemi e criteri di valutazione, Torino, Giappichelli, 2014 “Elementi di bilancio e di management. Strumenti manageriali per il governo economico dell’azienda, Giappichelli, 2014 MIOLO VITALI P. (a cura di), "Corso di Economia Aziendale", Torino, Giappichelli, 2000. Voll. I e II GIANNETTI R. «Dal reddito al valore. Analisi degli indicatori di creazione di valore basati sul reddito residuale. Milano, Giuffrè, 2013
Updated: 14/11/2016 17:27