IL BILANCIO E IL CONTROLLO ECONOMICO DELLE IMPRESE
- Overview
- Assessment methods
- Learning objectives
- Contents
- Full programme
- Bibliography
- Delivery method
- Teaching methods
- Contacts/Info
The master's degree course requires basic knowledge in financial reporting, general accounting and cost accounting.
For attending students:
The exam consists of a written exam at the end of the course, as indicated in the exam calendar. The test includes small cases / incidents / exercises, and theoretical questions. The former require for an analysis of the acquired ability to analyze and process data related to concrete business situations (2/3 of the final assessment), while open questions tend to verify the understanding of concepts and definitions learned from textbooks (1 / 3 of the final evaluation).
For non-attending students:
the exam is written and has the same structure as the exam for attending students, cases / incidents / exercises and theoretical questions.
The course aims to offer students the opportunity to acquire, or resume, basic skills in Financial Statement, General Ledger, and Managerial Control, essential to be able to deal with the contents of the course "Performance measurement systems" (2nd semester) with adequate preparation. of the CdLM-EDI).
The course focuses on the reclassification and financial statement analysis tools, aimed at calculating index useful to asses the health status of a company prior to the formulation of a future strategy. It provides a series of sessions specifically focused on the analysis of financial flows for an assessment of the financial sustainability of future strategies and, at the same time, of the strategic sustainability of the economic-financial performance
Presentation of the course
- Evaluation of the company's health conditions and economic-financial measures:
The representation and interpretation of the company's economic performance through:
- the reclassification of the Income Statement and the Balance Sheet
Ampex Corporation Example that will be played in the classroom
Follows ... The representation and interpretation of the company's economic performance through:
- analysis of financial flows;
Exercise: Ampex Corporation
Other examples of financial statements
Follows ... The representation and interpretation of the company's economic performance through:
- calculation of indices and quotients
The financial sustainability of the company
Analysis and discussion of a case
The strategic sustainability of the economic-financial performance of the company
Analysis and discussion of a case
For the purpose of passing the exam the following texts and teaching materials are recommended:
• Readings uploaded by the teacher on e-learning
• Slides, exercises and other material made available on the e-learning platform
• exercises posted to the course web site
Lectures, case discussions, business testimonials.
The course is recommended for those who don't come from undergraduate courses in economics or who are lacking in accounting and financial reporting knowledge
Borrowed from
click on the activity card to see more information, such as the teacher and descriptive texts.