CODE 65998 ACADEMIC YEAR 2016/2017 CREDITS 6 cfu anno 3 INGEGNERIA INDUSTRIALE E GESTIONALE (L-9) - SCIENTIFIC DISCIPLINARY SECTOR ING-IND/35 LANGUAGE Italiano TEACHING LOCATION SEMESTER 1° Semester MODULES Questo insegnamento è un modulo di: CORPORATE ECONOMICS AND BUSINESS MANAGEMENT AIMS AND CONTENT LEARNING OUTCOMES The course is made of three parts: general ledger, management accounting, investment appraisal. GENERAL LEDGER: the student should learn how to translate daily organizational events (sales, purchases, credits, debts…) into appropriate budget items using double-entry bookkeeping, drawing up of the budget; the student will be able to make easy ratio analysis and leverage analysis on given balance sheets. MANAGEMENT ACCOUNTING: the student will be able to make cost analysis according to the main accounting methods; the student will be able to set and provide a solution to easy short-term decision making problems (make or buy, marketing mix decision making, break even analysis). INVESTMENT APPRAISAL: the student will learn to set and provide a solution to simple investment appraisal problems applying the main discounted cash flow methods both pre and post taxes. 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 SILVIA MASSA Exam Board SILVIA MASSA (President) STEFANIA TESTA (President) MARCO RABERTO 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 05/06/2017 11:00 SAVONA Scritto 10/07/2017 11:00 SAVONA Scritto FURTHER INFORMATION Pre-requisites : None