( english version )
Business administration A ( 5 CFU )
Prof. Barbara Bigliardi
     Tel. 0521.905860 - Fax. 0521.905705           E-mail. barbara.bigliardi@unipr.it

Finalità
home page: http://corsi.unipr.it/courses/EO0304INF/

The course offers a comprehensive overview on management issues in companies. It covers management issues in main functional areas of a company. Another main topic of this course is the quantitative analysis and the reporting of business activities. Therefore, appropriate systems and instruments of internal and external accounting and financial management are presented in general. Also, discounted cash flow techniques for investment appraisal are addressed.

Programma
PART I: CORPORATE GOVERNANCE
Introduction to corporate governance: Basic concepts; Main forms of companies (SRL, SPA, etc.)
Introduction to business management: Introduction to the company and company structure; Marketing; Production; Logistics; Distribution; Finance; etc.

PART II: BALANCE SHEET AND INCOME STATEMENT
The balance: Financial accounting; Accounts documents (list of assets, financial state); Reading the statement of accounts
Analysis of accounts: Balance indicators (profitability, liquidity, solidity, efficiency)

PART III: COSTING
Cost classification systems: Variable/fixed costs; Product/Period costs; Direct/Indirect costs
Full costing: Cost allocation; Job costing; Process costing
Direct costing and Cost-Volume-Profit analysis: Direct costing; Cost-Volume-Profit analysis; Break-even point analysis for single-product organizations and for multi-product organizations
Process decision: Use of analytical accounting as an aid to company decision-making; Make or buy; Product elimination; etc.

PART IV: CAPITAL BUDGETING
Basic concepts: Basic concepts of investment analysis
Cash flow and investment evaluation method: Discounted Cash Flow techniques; Net present value; Internal rate of Return; Profitabilty Index; Pay-Back period

Attività d'esercitazione
The class will combine in-class explanation of the background material, problem-solving and case discussions

Modalità d'esame
Two written tests and a facultative oral test. Written tests, covering the whole course program, include both theory questions and exercises.

Propedeuticità
None.

Testi consigliati
Dispensa di Economia ed Organizzazione Aziendale A, A.A. 2007-2008, Corso di Laurea in Ingegneria Informatica, Libreria Santa Croce.

Testi d'approfondimento
- Anthony, R.N., Macrì, D.M., Pearlman, L.K, (2004), "Il bilancio: strumento di analisi per la gestione", McGraw-Hill, Milano, terza edizione.
- Anthony, R.N., Hawkins, D.F., Macrì, D.M., Merchant, K.A., (2004), "Sistemi di controllo: analisi economiche per le decisioni aziendali", McGraw-Hill, Milano, seconda edizione.
- Anthony, R.N., Hawkins, D.F., Macrì, D.M., Merchant, K.A., (2005), “Analisi dei costi”, McGraw-Hill, Milano.
 
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