65781 - Corporate Balance Sheets and Management Control

Learning outcomes

At the end of the course the student: - will be able to understand the functioning of the accounting dynamics of a sports organization. - will be able to carry out economic planning and control activities in the field of sports activities.

Course contents

Topics covered during the course:


Module 1 - Prof. Filippo Lo Piccolo


The concept of the company: outline
Sports companies: the reference framework and their management
The financial statements: construction logics and purposes for sports organizations
The accounting documents and financial statement formats to be adopted
Data reading and financial statement analysis

Module 2 - Prof. Paolo di Marco


Management control systems
cost classification
Cost configurations
The setting of sports projects
Sports projects and cost control

Readings/Bibliography

Module 1

Tieghi-Gigli, Introduzione alla contabilità ed al bilancio di esercizio, ed. Il Mulino

Antony-Hawkins-Macrì-Merchant, Il bilancio. analisi economiche per le decisioni e la comunicazione delle performance, ed. McGrawHill

AAVV, Associazioni Sportive Dilettantistiche, SEAC

De Nardo, Le associazioni sportive dilettantistiche, ed. Rubbettino

Module 2

Paolo Di Marco, Sport Management, ed. Martina Bologna

Di Marco-Santini, Il controllo di gestione a supporto delle decisioni aziendali, ed. Martina Bologna

Teaching methods

Lessons and business cases

Assessment methods

Written exam

Teaching tools

Slides

Lecturs

Business Cases

Office hours

See the website of Filippo Lo Piccolo

See the website of Paolo Di Marco