- Docente: Matteo Santi
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Matteo Santi (Modulo 1) Filippo Lo Piccolo (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Economics, Markets and Institutions (cod. 8038)
Learning outcomes
This class is focused on base elements to learn end read the balance sheet and for learning the economic and managerial tools through the use of typical fraction like ROE, ROI, etc.
At the end of classes the students will know how to comprehend the economic and financial going of a firm and the organizational difficulties in writing and valuate a balance sheet and the use of managerial control system
Course contents
first part (dott Lo piccolo)
financial accounting methods ad annual balance sheet (see the italian section)
second part (prof. Matteo Santi)
concepts on financial analyses and indexes method (decision based on balance sheet numbers)
full cost and direct cost
cost decision making using direct cost and full cost analysis
budget partial and global; report
traditional and innovative management control system
balanced scorecard applied to various typologies of firms
Readings/Bibliography
slides posted by teachers in VIRTUALE
some chapters of books (see italian section)
Teaching methods
traditional teaching methods with slides and excercises
Assessment methods
written exams with multiple choise questions
Office hours
See the website of Matteo Santi
See the website of Filippo Lo Piccolo
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.