OVERVIEW

The main objective of the course is to train students who can efficiently and effectively manage the processes, methods and operational mechanisms of management control in companies that carry out transport activities.

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to provide a conceptual framework both on the functioning of transport companies and on the factors affecting their financial performance (using financial statement analysis).Others objectives of the course are: - to pass on knowledge about the main theoretical concepts and perspectives related to the management control system and its characterizing elements, as a fundamental tool for an effective and efficient use of company resources; - to allow the application of the main methods of financial analysis and management accounting useful for management control. The course also includes a monographic part relating to the calculation of freight rates and flagging out policies.

AIMS AND LEARNING OUTCOMES

The objective of this course is to provide students with advanced knowledge in the field of economics and business management, with reference to the specific characteristics of transport companies. In this perspective, the course completes the knowledge of financial statements and deals with the issues of financial statement analysis.  It offers the theoretical framework and the operational tools for application in the context of transport companies.

The course focuses on the study of the management planning and control system. It provides a framework of theoretical and methodological knowledge to support management in formulating operational decisions and to guide management in the short term. In this area, attention is placed both on knowing the main indicators of corporate management of transport companies and on how to translate them into the objectives needed for budgeting

PREREQUISITES

Accounting and management fundamentals

TEACHING METHODS

Lectures, case analysis, company and industry testimonials, possible group work.

Students who have valid certification of physical or learning disabilities  and who wish to discuss possible accommodations or other circumstances regarding lectures, coursework and exams, should speak both with the instructor and with Professor Serena Scotto (scotto@economia.unige.it), the Department’s disability liaison.

Course present in aulaweb.

SYLLABUS/CONTENT

The course programme is designed to cover, in summary, the following main topics
- the tools for interpreting the profit and loss account and the balance sheet, the indicators used to formulate judgements on economic and financial performance, the cash flow statement, all with specific reference to companies operating in the transport related services sector;
- management accounting in transport companies, with particular reference to the evolution of their environment and their relationship with the economic measurement system;
- management planning and the budgeting process in transport companies;
- reporting in its various possible forms.

RECOMMENDED READING/BIBLIOGRAPHY

L.Fadda, R.Garelli, Il controllo di gestione nelle imprese di shipping, Giappichelli, 2011.

Additional in-depth texts and articles will be suggested during the lectures and will be posted on the "aulaweb".

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

First semester

Class schedule

TRANSPORT MANAGEMENT SUPERVISION

EXAMS

ASSESSMENT METHODS

The examination consists of a written learning test, which is identical for participating and non-participating students. For regular appeals, the written test consists of:
- a theoretical part (open questions) and 
- a practical part (exercises that have to be carried out).

Students (in three-round sessions) can attend two out of three rounds.