( english version )
Business administration ( 9 CFU )
Prof. Alberto Petroni
     Tel. 0521.905874 - Fax. 0521905705           E-mail. alberto.petroni@unipr.it
Prof. Barbara Bigliardi
     Tel. 0521.905860 - Fax. 0521.905705           E-mail. barbara.bigliardi@unipr.it

Finalità
home page: http://corsi.unipr.it/courses/EO0304GES/

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 1 - Prof. Alberto Petroni
Competition and business strategy
Corporate governance
Balance sheet and income statement

PART 2 - Prof. Barbara Bigliardi
PART I: 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

PART II: 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
PART 1 - Prof. Alberto Petroni
A written test covering the whole course program. Tests include both theory questions and exercises.

PART 2 - Prof. Barbara Bigliardi
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
PART 1 - Prof. Alberto Petroni
Readings provided by the instructor.

PART 2 - Prof. Barbara Bigliardi
Dispensa di Economia ed Organizzazione Aziendale, A.A. 2007-2008, Corso di Laurea in Ingegneria Gestionale, Libreria Santa Croce.

Testi d'approfondimento
PART 2 - Prof. Barbara Bigliardi
- 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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