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Risorse bibliografiche
Risorsa bibliografica obbligatoria
Risorsa bibliografica facoltativa
Scheda Riassuntiva
Anno Accademico 2018/2019
Scuola Scuola di Architettura Urbanistica Ingegneria delle Costruzioni
Insegnamento 096307 - BUSINESS ECONOMICS
Docente Guerini Massimiliano
Cfu 9.00 Tipo insegnamento Monodisciplinare

Corso di Studi Codice Piano di Studio preventivamente approvato Da (compreso) A (escluso) Nome Sezione Insegnamento
Arc - Urb - Cost (Mag.)(ord. 270) - MI (1096) MANAGEMENT OF BUILT ENVIRONMENT - GESTIONE DEL COSTRUITODMBAZZZZ096307 - BUSINESS ECONOMICS
ME3AZZZZ096307 - BUSINESS ECONOMICS
MT3AZZZZ096307 - BUSINESS ECONOMICS

Obiettivi dell'insegnamento

The course aims at providing participants with basic knowledge about accounting fundamentals and decision-making tools for business. The first part of this course will introduce some basic concepts on accounting principles and the terminology used in the accounting process. These introductory concepts will constitute the basis for the analysis (and interpretation) of financial statements produced by companies to communicate their results to external users (balance sheet, income statement, statement of cash flows). The course will also provide an overview of the tools and techniques to support managers in making short- and long-term decisions (management accounting), such as cost-volume-profit analysis or NPV. 

 

 


Risultati di apprendimento attesi

At the end of the course, students will be able to:

1) understand the objectives of (different types of) business entities and the context in which they operate;

2) read, understand and analyze financial statements;

3) apply techniques to analyse costs, short-term and capital investment decisions;

4) distinguish the different sources of finance available for business entities;

5) undestand the main organizational features of business entities. 

Practical exercises and case studies will help students to better understand how financial and management accounting are applied in business entities. 


Argomenti trattati

PART 1. Introduction

o   Basic concepts of accounting

o   Business sustainability, corporate social responsibility, corporate governance

o   Business structures and types of companies

 

PART 2. Transactions and financial reports

o   Business transactions

o   Balance sheet

o   Income statement

o   Statement of cash flows

o   Analysis and interpretation of financial reports

 

PART 3. Corporate strategy

o   Budgeting

o   Costs and short-term decisions

o   Costing and pricing

 

PART 4. Long-term decisions

o   Capital investment

o   Financing the business

 

PART 5. Business performance

o   Performance measurement

o   Performance management

 


Prerequisiti

No pre-requisites. 


Modalità di valutazione

Evaluation will be based on a individual written exam at the end of the course.

The exam will include both theoretical questions and practical exercises. 


Bibliografia
Risorsa bibliografica obbligatoriaBirt, Chalmers, Maloney, Brooks, Oliver, Accounting. Business Reporting for Decision Making. 5th Edition. Wiley

Forme didattiche
Tipo Forma Didattica Ore di attività svolte in aula
(hh:mm)
Ore di studio autonome
(hh:mm)
Lezione
68:00
102:00
Esercitazione
22:00
33:00
Laboratorio Informatico
0:00
0:00
Laboratorio Sperimentale
0:00
0:00
Laboratorio Di Progetto
0:00
0:00
Totale 90:00 135:00

Informazioni in lingua inglese a supporto dell'internazionalizzazione
Insegnamento erogato in lingua Inglese
Disponibilità di materiale didattico/slides in lingua inglese
Disponibilità di libri di testo/bibliografia in lingua inglese
Possibilità di sostenere l'esame in lingua inglese
Disponibilità di supporto didattico in lingua inglese
schedaincarico v. 1.6.5 / 1.6.5
Area Servizi ICT
27/09/2020