29113 - Financial Statements Analysis and Cost Accounting

Learning outcomes

At the end of the course, the student knows how to draw up the financial statements and the indicators for evaluating the economic performance of the company, thanks to the skills acquired on logics, the methodological bases and tools for using accounting derivation information in enterprises, with particular reference to industrial, commercial, plant and service industries;

Course contents

The course is divided into two parts.

Module 1 - Cost analysis - Prof.ssa Maria Lusiani

 
- The nature of management accounting
- Classification of costs according to their behaviour and use
Fixed costs, variable costs
Contribution margin and income-volume relationships
- Full costs and their use
Direct costs, indirect costs
Cost systems: traditional and ABC
- Standard costs and their use
Budget
Analysis of deviations
- Differential costs and their use
Costs and revenues arising and terminating
Short-term decisions between different alternatives

Module 2 - Budget analysis - prof. Alessandro Capodaglio

 
- Introduction to budget analysis
- The balance sheet analysis using reclassified and indexed
- Reclassification of the profit and loss account
- The reclassification of the balance sheet
- The budget indices for profitability analysis
- The balance sheet indices for the analysis of capital strength
- The budget indices for financial analysis
- The flow-based budget analysis: the conceptual network
- The determination of flows, the summary financial statement

Readings/Bibliography

Module 1
Anthony R., Hawkins D., Macri D., Merchant K. CONTROL SYSTEMS. ECONOMIC ANALYSIS FOR BUSINESS DECISIONS. Mc Graw-Hill, thirteenth edition (Chapters 1 to 9 inclusive, chapter 12)

Module 2
M. Tieghi - S. Gigli, The tools for budgetary analysis, Il Mulino, Bologna
Other materials prepared by the teacher

Teaching methods

Teaching methods are a combination of lectures (presentations and explanations), interactive lectures, seminars, exercises and questions for discussion on specific topics.

Assessment methods

The final examination will be given in writing.
The written exam will consist of a series of multiple choice questions, open questions and exercises. The exam is aimed at verifying both the learning of knowledge (e.g. definitions) and the ability of students to apply the notions learned to concrete problems/ exercises. The exam will be timed: there will be a maximum time limit for answering all questions.
Attendance or non-attendance is not an element of assessment.
The passing of the examination is obtained with a minimum grade of 18 out of 30 (thirtieth). The grading of the grade is as follows:
under 18: insufficient
18-23: sufficient
24-27: Good
28-30: excellent
30 and praise: excellent
Students must ALWAYS register for the exam through Almaesami (compulsory, otherwise they will not be able to take the exam).
Students may be organised in multiple rounds of examination on the same day, if their number exceeds a certain threshold.

Teaching tools

https://virtuale.unibo.it

Office hours

See the website of Alessandro Capodaglio

See the website of Maria Lusiani