Docente/Teacher

dott. Marco PEZZETTA

Crediti/Credits

6 CFU

Lingua/Language

Inglese/English

Obiettivi formativi specifici/Objectives

The course has two main objectives:
1) Deepening the basic knowledge elements of management control through the illustration and the use of the main instruments of planning and control;
2) Deepening the basic concepts of corporate finance, the main instruments for managing corporate finance (analysis and forecast), even for equity evaluation.

Competenze acquisite/Acquired skills

- Acquisition of operative methods and tools for using a control system management.
- Acquisition of operative methods and tools for financial analysis and planning.

Programma/Lectures and exercises (topics and specific content)

Management accounting: introduction, fundamental characteristics of the management control systems (2 hours).
Management accounting: analysis and classification of industrial costs; direct and indirect costs; Absorption costing; Marginal costing; Activity Based Costing; Product Costing (13 hours).
Cost-Volume-Profit Analisys: CVP Analysis (2 hours).
Planning and decision making: fundamentals of planning and decision making; pricing policies (6 hours).
Budgeting: budgetary control; standard costing and variance analysis (6 hours).
Corporate finance: introduction; cash flows; earnings; capital employed and invested capital (13 hours).
Corporate Finance: financial analysis; margins (6 hours).
Financial Markets:  financial system; relations between banks and companies (4 hours).
Exercises (4 hours).
Tutorials / Seminars (8 hours).

Bibliografia/References

Notes and slides provided by the teacher

Modalità d'esame/Type of exam

Written