65781 - Corporate Balance Sheets and Management Control

Learning outcomes

At the end of the course the student: - will be able to understand the functioning of the accounting dynamics of a sports organization. - will be able to carry out economic planning and control activities in the field of sports activities.

Course contents

Module 1 - Prof. Filippo Lo Piccolo

The concept of the company: outline

Sports companies: the reference framework and their management

The financial statements: construction logic and purposes for sports organizations

The accounting documents and financial statement formats to be adopted

Data reading and financial statement analysis

Module 2 - Prof. Maurizio Marano

The planning and control system. The management control system

The budget: a management control tool. The soft budget constraint in professional sport

Cost analysis and cost accounting: information objectives and differences between financial accounting and cost accounting

Cost analysis methods: single-based and multiple-based full costing. Full costing by cost centres. Activity-based costing. Traditional and advanced variable costing.

Profitability analyses by sports service line and the multi-margin income statement

Cost analyses for business decisions: point of indifference, break-even point, revenue and differential cost analysis

Sustainability planning and control

The sustainability report on a voluntary and mandatory basis

Readings/Bibliography

MODULE 1

Tieghi-Gigli, Introduzione alla contabilità ed al bilancio di esercizio, ed. Il Mulino

MODULE 2  

L. Brusa, Sistemi manageriali di programmazione e controllo, Giuffrè Milano, 2009

Other recommended readings:

P. Di Marco, P. Santini, Il controllo di gestione a supporto delle decisioni aziendali, ed. Martina, Bologna, 2010

A. Manzotti, Pianificazione e controllo di gestione per impianti sportivi, fitness club e piscine, editrice il Campo, ed. Il campo, Bologna, 2014

Teaching methods

The course program is based on lectures (Modules 1 and 2).

 

Case studies and seminars given by professionals (Module 2).

Assessment methods

The valuation is based on a written exam

MODULE 1

Two open questions. Each open question has a value of up to 6 points.

Four Multiple Choice Questions. The correct answer to a Multiple Choice Question gives 1 points. There is a penalty for the wrong answer (-0,25)

 

MODULE 2

One open question. It has a value of up to 6 points.

One exercise. It has a value of up to 6 points.

Four Multiple Choice Questions. The correct answer to a Multiple Choice Question gives 1 points. There is a penalty for the wrong answer (-0,25)

The final mark is expressed in the thirties.

 

Students are not allowed to use notes or books or any informatic tools.

 

The student is allowed to reject the mark obtained (greater than or equal to 18) only once.

 

For open questions, the criterias for evaluating the answers are

1. the correctness of the contents,
2. the completeness of the contents with respect to the question,
3. the clarity;
4. the mastery of the lexicon;
5. finally, where it is required by the question, the ability to argue and discuss critically.

As there is no single evaluation criterion in use, it is not possible to indicate evaluation bands; in fact, the same assessment could result from the presence of errors (the loss of correctness, despite the completeness and appropriate use of terminology), as well as the lack of completeness and terminological errors (although the proposed contents are all correct). In the summary, a grade from 18 to 21 identifies sufficient proof, from 22 to 24 discreet, from 25 to 27 good, from 28 to 30 with excellent praise

Teaching tools

EOL https://eol.unibo.it/

Office hours

See the website of Maurizio Marano

See the website of Filippo Lo Piccolo