CODE 65998 ACADEMIC YEAR 2019/2020 CREDITS 6 cfu anno 3 INGEGNERIA INDUSTRIALE E GESTIONALE 9921 (L-9) - SAVONA SCIENTIFIC DISCIPLINARY SECTOR ING-IND/35 LANGUAGE Italian TEACHING LOCATION SAVONA SEMESTER 1° Semester MODULES Questo insegnamento è un modulo di: INDUSTRIAL PLANTS MANAGEMENT 1 + CORPORATE ECONOMICS TEACHING MATERIALS AULAWEB AIMS AND CONTENT LEARNING OUTCOMES The course provides the basic concepts related to planning and business strategy; providing concepts on general ledger, management accounting, investment appraisal TEACHING METHODS Lectures and practice SYLLABUS/CONTENT The course is made of three parts: general ledger, management accounting, investment appraisal. GENERAL LEDGER: balance sheet main components: assets and liabilities, profit and loss account; double-entry accounting; reclassification of financial statements; ratio analysis; financial leverage MANAGEMENT ACCOUNTING: cost analysis; full costing and direct costing; job order costing, process costing, activity based costing; make or buy, marketing mix decision making, break even analysis. INVESTMENT APPRAISAL: discounted cash flow analysis: net present value; internal rate of return; payback time; pre-tax vs post-tax discount rate RECOMMENDED READING/BIBLIOGRAPHY Economia Aziendale - Modelli, misure, casi 3/ed Francesco Favotto, Saverio Bozzolan, Antonio Parbonetti, McGrawHill Contabilità e bilancio 3/ed, Fabrizio Cerbioni, Lino Cinquini, Ugo Sòstero, McGrawHill Analisi di bilancio. Strutture formali, indicatori e rendiconto finanziario, Ugo Sòstero, Pieremilio Ferrarese, Giuffrè ed. Sistemi di controllo di gestione. Metodi, strumenti e applicazioni, Giovanni Azzone, ETAS TEACHERS AND EXAM BOARD STEFANIA TESTA SILVIA MASSA Exam Board ROBERTO REVETRIA (President) LUCIA CASSETTARI SILVANO CINCOTTI FABIO CURRÒ LORENZO DAMIANI SILVIA MASSA EMANUELE MORRA ROBERTO MOSCA MARCO RABERTO STEFANO SACCARO STEFANIA TESTA (President Substitute) LESSONS Class schedule CORPORATE ECONOMICS EXAMS EXAM DESCRIPTION Written examination. Oral test optional. During lesson-time it will be possible to sit intermediate tests on each part of the course. Exam schedule Data appello Orario Luogo Degree type Note 13/01/2020 10:00 SAVONA Scritto 03/02/2020 10:00 SAVONA Scritto 27/02/2020 10:00 SAVONA Scritto 10/06/2020 10:00 SAVONA Scritto 17/09/2020 10:00 SAVONA Scritto FURTHER INFORMATION Pre-requisites : None