Portale di Ateneo - En.Unibs.it

1. INTRODUCTION
The enterprise in the economy: the objectives and organization of the company. Definitions: activities, processes, functions, parts of the organization. Ownership and control. Corporate structures: corporations and partnerships.

2. ACCOUNTING PRINCIPLES AND FINANCIAL STATEMENTS Financial reports under the applicable statutory and tax regulations (IAS/IFRS): balance sheet, income statement, statement of cash flows and footnotes. Accounting principles: the technique of double entry. Financial ratios: profitability ratios, liquidity rations, activity ratios, debt ratios. The evaluation of the performance through the analysis of financial reports and financial rations.

3. INTERNAL ACCOUNTING AND COSTING
Definition of cost. The classifications of the cost items: product costs and time, direct vs. indirect costs, fixed vs. variable costs, avoidable vs. sunk costs, historical costs and standard costs, conversion costs. Cost configurations and contribution margins. The relationship between costs, volume and profit. Analytical accounting as a support for decision making: make or buy decisions, product mix decisions. Contribution margin and break-even point. The allocation of costs: full costing and direct costing. Traditional costing techniques: job order costing, process costing, operation costing. Introduction to planning and control.

4. MANAGEMENT AND ORGANIZATION (NOTES)
Planning and management control
Strategic planning and business plan
Organization and human resources management
Marketing and communication