Course Unit Profile

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Basic Information

Course Unit Title: BUSINESS ADMINISTRATION II

Course Unit Code: 018PP

Level of course unit

Second Cycle (Laurea magistrale) Degree Programme in Business Informatics

Year of study

Second Cycle (Laurea magistrale) Degree Programme in Business Informatics

Semester when the course is delivered

First semester

Number of ECTS credits allocated: 9

Name of Lecturer(s):

Prof.: Marco Allegrini
Email: marco.allegrini@unipi.it

Prof.: Simone Lazzini
Email: simone.lazzini@unipi.it

Prof.: Nicola Lattanzi
Email: nicola.lattanzi@unipi.it

Prof.: Riccardo Giannetti
Email: riccardo.giannetti@unipi.it

Prof.: Giulio Greco
Email: giulio.greco@unipi.it

Language of instruction

Italian

General Information

Learning outcomes

The course has two parts. The first one is devoted to the analysis of financial statements both from the accounting point of view and as a tool to communicate economic and financial information.
The second part is devoted to study the fundamentals of managerial accounting and some models useful to support management in strategic and operational decision making



Course contents

Part I.
Balance sheet templates; principles and norms for the construction of the balance sheet; criteria for the assessment of the balance sheet items; financial statements analysis.

Part II.
Fundamentals of cost accounting and budgeting, models to support strategic decision making process and operational improvements.


Specific Information

Prerequisites, co-requisites, as a prerequisite for further study

Prerequisites

For this course the prerequisite/s is/are

Co-requisites

None.

Prerequisite for

None.

Mode of delivery

Delivery

face to face

Attendance

Advised

Teaching methods

Learning activities

Recommended or required reading



ALLEGRINI M, GIANNETTI R., LATTANZI N., LAZZINI S. (a cura di):
“Elementi di bilancio e di management. Il bilancio di esercizio: principi, schemi
e criteri di valutazione, Torino, Giappichelli, 2014

“Elementi di bilancio e di management. Strumenti manageriali per il governo
economico dell’azienda, Giappichelli, 2014


MIOLO VITALI P. (a cura di),
"Corso di Economia Aziendale", Torino, Giappichelli, 2000. Voll. I e II

GIANNETTI R. «Dal reddito al valore. Analisi degli indicatori di creazione di valore basati sul reddito residuale. Milano, Giuffrè, 2013


Assessment methods and criteria

Assessment methods

Assessment criteria

In the written exam the student must demonstrate his/her knowledge of the course material concerning financial statements and basic cost accounting techniques. In the oral exam the student will be assessed on his/her demonstrated ability to discuss the models to support strategic decision making process and operational improvements.

Work placement

No

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