Portale di Ateneo - En.Unibs.it

This course introduces the students to the basic principles and techniques of business management. Main topics include: a) Balance sheet: balance sheet principles; balance sheet and income statement; introduction to double-entry bookkeeping; balance sheet ratios: liquidity, profitability, financial equilibrium; b) Cost accounting: costs definition and classification; cost accounting and short-term decision making; marginal costs and break-even analysis; traditional cost accounting techniques; c) Capital budgeting: introduction to capital budgeting; differential cash flows; monetary value of time; main techniques of capital budgeting analysis.