| CODE | 65998 |
|---|---|
| ACADEMIC YEAR | 2019/2020 |
| CREDITS | 6 credits during the 3nd year of 9921 INDUSTRIAL AND MANAGEMENT ENGINEERING (L-9) SAVONA |
| SCIENTIFIC DISCIPLINARY SECTOR | ING-IND/35 |
| LANGUAGE | Italian |
| TEACHING LOCATION | SAVONA (INDUSTRIAL AND MANAGEMENT ENGINEERING) |
| SEMESTER | 1° Semester |
| MODULES | This unit is a module of: |
| TEACHING MATERIALS | AULAWEB |
The course provides the basic concepts related to planning and business strategy; providing concepts on general ledger, management accounting, investment appraisal
Lectures and practice
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
Analisi di bilancio. Strutture formali, indicatori e rendiconto finanziario, Ugo Sòstero, Pieremilio Ferrarese, Giuffrè ed.
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)
Lectures and practice
Written examination. Oral test optional. During lesson-time it will be possible to sit intermediate tests on each part of the course.
| Date | Time | Location | Type | Notes |
|---|---|---|---|---|
| 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 |
Pre-requisites :
None