Wine business management tools - FINANCIAL STATEMENT ANALYSIS AND PLANNING (2018/2019)

Codice insegnamento
Sara Moggi, Alessandra Pagani
Settore disciplinare
Lingua di erogazione
non ancora assegnato

Per visualizzare la struttura dell'insegnamento a cui questo modulo appartiene, consultare * organizzazione dell'insegnamento

Obiettivi formativi

The course introduces students to accounting and provides knowledge on to the preparation, composition, reading and analysis of wineries financial statement according to international standards. The course considers also costs analysis and evaluation and sustainability measurements for wineries


1. Financial and Managerial Accounting + stakeholder perspective
2. Analyzing and Recording Business Transactions
3. Adjusting the Accounts
4. Foundations of Financial Reporting
5. Inventory and depreciation
6. IAS 41 – the accounting treatment for biological assets
7. Income Statement
8. Financial statement analysis
9. Sources of Finance
10. Managerial Accounting and Cost Concepts
11. Activity-Based Costing
12. Costing Systems: Job Order Costing
13. Sustainability in wineries

Testi di riferimento
Autore Titolo Casa editrice Anno ISBN Note
Moggi, S., Campedelli, B., & Leardini, C. 2015, September). IMPLEMENTING SUSTAINABILITY IN WINERIES: ISSUES FROM AN ITALIAN CASE STUDY. In 8th Annual Conference of the EuroMed Academy of Business. 2015

Modalità d'esame

Essay consignment and presentations (70%)
Written Test (+colloquium) (30%)

Opinione studenti frequentanti - 2017/2018