ID:
508730
Duration (hours):
66
CFU:
9
SSD:
ECONOMIA AZIENDALE
Year:
2025
Overview
Date/time interval
Primo Semestre (22/09/2025 - 19/12/2025)
Syllabus
Course Objectives
The Course aims to provide students with an in-depth knowledge of management accounting tools for planning (business planning) and controlling (management accounting). At the end of the course, students will be able to prepare a business plan, to understand the "state of health" of a company through a financial analysis and to draw up an integrated report. The course allows students to learn logics and tools useful to business to face the challenges imposed by responsible and sustainable management, in line with the sustainable developments objectives of Agenda 2030, with particular regard to SDG 9. Industry, innovation and infrastructure.
Course Prerequisites
The Course is part of the advanced business administration training, which assumes basic knowledge of financial and applied accounting.
Teaching Methods
The course will be developed through lectures. The contents of each lesson will be exposed through the projection of ppt slides that will be uploaded on the KIRO didactic platform in relation to the course. The teaching method adopted is based on the work & class, with the proposal of business cases to be solved and subsequent discussed in the classroom. Some hours of lessons will be dedicated to seminars held jointly by professionals and the teacher of the course.
Assessment Methods
The exam consists of an written test on financial analysis and an oral exam on business plan. The written test consists in a financial analysis of a firm. It will take 1hour and half. Student will use a calculator. Students will evaluate their level of learning on financial analysis by the written exam proposed at the middle of the course.
The oral exam will be about the contents of business planning programe. Othewise students can choose to compile a business plan - in a team of other students attending the course (2-4 students per each group). It will be compiled within the first assessment section (fall term) and presented at the end of the course. The score of the team work (in place of the oral exam), if accepted, will be valid for all the academic year.
The final assessment will be the average of the scores of both exams (written test and oral exam/team work).
The oral exam will be about the contents of business planning programe. Othewise students can choose to compile a business plan - in a team of other students attending the course (2-4 students per each group). It will be compiled within the first assessment section (fall term) and presented at the end of the course. The score of the team work (in place of the oral exam), if accepted, will be valid for all the academic year.
The final assessment will be the average of the scores of both exams (written test and oral exam/team work).
Texts
1) L. Marchi, M.P. Maraghini, "Analisi e pianificazione economico finanziaria", Knowità, Arezzo 2018.
2) M. Magliacani, Il reporting (chapter 10), in A. Riccaboni (edited by), "Metodologie e strumenti per il controllo di gestione", Knowità, Arezzo 2018.
3) A. Bacci, C. Busco e A. Saviotti, "Strategia, creazione di valore e misurazione delle performance: il ruolo della Balanced Scorecard per il governo aziendale" (chapter 5) in S. Marasca (edited by), "Sistemi avanzati per il controllo di gestione", Knowità, Arezzo 2018.
4) Additional teaching material distributed through the KIRO platform.
2) M. Magliacani, Il reporting (chapter 10), in A. Riccaboni (edited by), "Metodologie e strumenti per il controllo di gestione", Knowità, Arezzo 2018.
3) A. Bacci, C. Busco e A. Saviotti, "Strategia, creazione di valore e misurazione delle performance: il ruolo della Balanced Scorecard per il governo aziendale" (chapter 5) in S. Marasca (edited by), "Sistemi avanzati per il controllo di gestione", Knowità, Arezzo 2018.
4) Additional teaching material distributed through the KIRO platform.
Contents
The Course program consists of the following contents:
-Managerial Accounting to support corporate governance
-Financial analysis: reclassification of balance sheet and income statement, Indicators, financial statement
-Strategic planning: how to draw up a business plan, contents and purposes
-Reporting: how to draw up an integrated report based on sustainability principles
-Managerial Accounting to support corporate governance
-Financial analysis: reclassification of balance sheet and income statement, Indicators, financial statement
-Strategic planning: how to draw up a business plan, contents and purposes
-Reporting: how to draw up an integrated report based on sustainability principles
Course Language
Italian
More information
The contents are common to the two training courses of the master’s degree (Administration, Finance and Control - Governance, Control and Auditing).
There is no additional material for non-attending students.
There is no additional material for non-attending students.
Degrees
Degrees
BUSINESS ADMINISTRATION AND LAW
Master’s Degree
2 years
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People
People
Teaching staff
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