67151 - REPORTING BUDGET AND BUSINESS PLAN

Conoscenze e abilità da conseguire

Student is expected to learn through case studies discussed with professionals in the cultural field how to analyze financial reports, understand budget and prepare business plans for cultural organizations. In particular student is expected to learn: - to understand and use information included in financial report of cultural organizations; - how to prepare and manage a budget for both permanent institutions and specific cultural projects; - what a business plan is and how it can be structured and managed over time for a cultural organizations. Students go through both public administration and not for profit organizations at the local, national and international level.

Contenuti

• Conto Economico
• Principi contabili
• Struttura del Conto Economico: dai ricavi all'utile netto
• Reporting per gli azionisti, per terze parti e per il management interno
• Preparazione di Budget e Business Plan
• Utilizzo dei metodi top down e bottom up
• Analisi delle variazioni, actual, budged and forecast
• Set up di prodotto e precalcoli
• Stato Patrimoniale e flussi di cassa
• Investimenti a lungo termine: anticipi e ammortamenti di attività IP
• Casi di studio su music e publishing business

Testi/Bibliografia

William James Byrnes, Management and the Arts, Focal Press, fifth edition.

• Chapter 5 (planning)
• Chapter 9 (budgeting)
• Chapter 10 (financial management)
• Chapter 12 (fundraising & arts)

Harold L. Vogel, Entertainment Industry Economics: A Guide for Financial Analysis, Cambridge University Press, ninth edition.

• Chapter 4, 5 (movies and television)
• Chapter 6 (music)
• Chapter 7 (broadcasting)
• Chapter 9 (publishing)
• Chapter 13 (arts and culture)

Metodi didattici

24 ore di lezione

Modalità di verifica e valutazione dell'apprendimento

Esame scritto

Strumenti a supporto della didattica

Apposite presentazioni saranno distribuite durante il corso

Orario di ricevimento

Consulta il sito web di Daniele Demartini