Wine business management tools - FINANCIAL STATEMENT ANALYSIS AND PLANNING (2019/2020)

Codice insegnamento
4S003386
Docenti
Sara Moggi, Alessandra Pagani
crediti
5
Settore disciplinare
SECS-P/07 - ECONOMIA AZIENDALE
Lingua di erogazione
Italiano
Periodo
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

Programma

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. Measuring Sustainability in wineries

Testi di riferimento
Autore Titolo Casa editrice Anno ISBN Note
Katherine L. Christ, Roger L. Burritt Critical environmental concerns in wine production: an integrative review Journal of cleaner production 2013

Modalità d'esame

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