18056 - Financial Reporting

Course Unit Page


This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

Quality education Industry, innovation and infrastructure Peace, justice and strong institutions

Academic Year 2021/2022

Learning outcomes

base elements to comprehend the annual report (balance sheet) and managment tools

Course contents

first module

financial accounting methods ad annual balance sheet (see the italian section)

second module

concepts on financial analysis 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


slides posted by teachers in VIRTUALE (italian)

some chapters of books (see the italian section, books in italian)

Teaching methods

traditional teaching methods with slides, case histories and excercises

Assessment methods

prova scritta con domande aperte e/o multiple choices


insufficiente <18;

sufficiente 18-23;

buono 24-27;

ottimo 28-30;

eccellente 30 e lode

Teaching tools

traditional tools like slides and business cases

Office hours

See the website of Matteo Santi