Strumenti di gestione dell'impresa vitivinicola - Analisi di bilancio e pianificazione aziendale (2013/2014)

Course code
cod wi: 4S001523
Name of lecturer
Sara Moggi
Number of ECTS credits allocated
5
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Period
not yet allocated

To show the organization of the course that includes this module, follow this link * Course organization

Learning outcomes

This course aims to introduce the main knowledge useful for understand financial statement and the processes of planning and management control.
The course will introduce tools for analyze the economic and financial performance and the costs in a vinery, useful for the business plan. A focus on sustainable aspects on vinery management will be developed.

Syllabus

- The economy of firms: the management cycles
- The financial statements: general principles
- The contents of the financial statements: asset & liabilities statement, income statement and notes
- Inventories
- The financial statement analysis: aims and tools
- The ratio analysis and the cash flow statement
- The management control systems
- Cost: terminology, concepts and classification.
- The different systems of costing
- Sustainable management in vineries.
- International standards and IAS 41

Assessment methods and criteria

The course is developed through frontal lessons and exercises.