- Docente: Stefano Stanzani
- Credits: 6
- SSD: ING-IND/35
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Environmental Engineering (cod. 9198)
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.
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 lessons. Slides. Pratical examples
Assessment methods
Home Exercises during lessons period, oral exam.
Teaching tools
Slides
Exercises
on Virtuale
Office hours
See the website of Stefano Stanzani