The teaching aims to present the methodology of the Financial Analysis and to describe the main indicators, their meaning and their power signaling. It prefers the reasoning with respect to listing indicators, illustrating the logic of the indicators and their systematic links, using a rigorous formal apparatus, enriching the arguments with numerical examples.
Course Prerequisites
Students are expected to know, not superficial, accounting and budget.
Teaching Methods
Lectures on the main topics covered, with in-depth analysis of real business cases. Group work is available.
Assessment Methods
Oral examination. During classes students can participate in a business game organized in collaboration with a leading consulting company. This work is not mandatory, but evaluated for the purposes of the exam, and allows students to experience the procedures learned in the course and to simulate a professional consultancy activity.
Texts
Piero Mella – Matteo Navaroni, Analisi di Bilancio, Maggioli Editore, Bologna, 2012. Updated with slides related to regulatory updates. At the end of the course, a handout will be distributed, detailing the sections of the text covered in class and those for voluntary reading by students.
Contents
- Concept, content and limits of financial analysis - The procedure of financial analysis - Reclassification of the Balance Sheet - Reclassification of Income Statement - Liquidity Analysis and Robustness - Analysis of Profitability - Analysis of the dynamics, position and diagnostic indicators - Advanced Analysis and leverage effects
Course Language
Italian
More information
Students enrolled in the Inclusive Learning Modalities programme (“Modalità didattiche inclusive) are requested to contact the Professor and the Degree Course Coordinator in order to assess specific needs and define targeted support actions.
