28030 - Economics and Business Organization T

Learning outcomes

Deep knowledge of the basis quantitative instruments meant for the economical-financial analysis helpful to make company decisions as well as for the interpretation of management outcomes.

Course contents

Feature and aim of Accounting systems - Balance Sheet and Income Statement - Classification of costs and revenues - Management Accounting Information.
Accounting Management features-Information to make decisions: full cost, cost according to responsibility, differential cost.
Contribution margin and relationship between income and volume: full costs, direct and indirect costs, general costs - Product costs - Targeting Costing.
Choice between: Short term – Long term.
A financial Math background – Opportunity Cost – Net present value Capitalization – Perpetuity – Capitalization Periods.
Cash flow in investment evaluation – IRR – Recovery time – Average yield Accounting.
Investment theory application to Real Estate evaluation – Evaluation and Appraisal Criteria – Practical examples.

Readings/Bibliography

Il bilancio 15 / ED© 2020 | Anthony, Hawkins, Macrì, Merchant | McGraw-Hill Higher Education - Italia - Capp. 1, 2, 3, 6, 8, 10

Sistemi di controllo 15 / ED© 2020 | Anthony, Hawkins, Macrì, Merchant | McGraw-Hill Higher Education - Italia - Capp. 1, 2, 3, 14, 15, 16, 17

Vittorio Gallerani - Manuale di Estimo 2/ed, Mc Graw Hill Gennaio 2011, Cap. 1, 8, 9, 10, 19, 20

Teaching methods

Frontal lessond. Slides. Pratical examples

Assessment methods

Oral exams

Teaching tools

Slides

Execises

on website Stefano Stanzan

Office hours

See the website of Stefano Stanzani