UNIVPM: Guida insegnamenti

[66009] - BUDGETINGBUDGETING
MARTINA VALLESI
Lingua di erogazione: INGLESELessons taught in: ENGLISH
Laurea Magistrale - [AM04] FOOD AND BEVERAGE INNOVATION AND MANAGEMENT Master Degree (2 years) - [AM04] FOOD AND BEVERAGE INNOVATION AND MANAGEMENT
Dipartimento: [040027] Dip.Scienze Agrarie,Alimentari e AmbientaliDepartment: [040027] Dip.Scienze Agrarie,Alimentari e Ambientali
Anno di corsoDegree programme year : 2 - Secondo Semestre
Anno offertaAcademic year: 2017-2018
Anno regolamentoAnno regolamento: 2016-2017
Opzionale
Crediti: 6
Ore di lezioneTeaching hours: 54
TipologiaType: D - A scelta dello studente
Settore disciplinareAcademic discipline: SECS-P/07 - ECONOMIA AZIENDALE

LINGUA INSEGNAMENTO LANGUAGE

English

PREREQUISITI PREREQUISITES

No requirements

MODALITÀ DI SVOLGIMENTO DEL CORSO DEVELOPMENT OF THE COURSE

The course consists of a balance of theoretical lectures and other practical activities.

RISULTATI DI APPRENDIMENTO ATTESI LEARNING OUTCOMES

Conoscenze e comprensione.

At the end of the course students will have the theoretical knowledge of the methods used for the analysis of financial statements. In addition, the students will have the skills to implement an analytical accounting system, a budgeting system and a reporting system to support managerial decision-making processes.

Capacità di applicare conoscenze e comprensione.

At the end of the course students will have a basic training on the company organization to deal with the different types of economic and financial issues. In addition, students will be able to use all the teaching tools to analyse financial statement, to plan a business activity and to verify its feasibility.

Competenze trasversali.

Practical applications, comparisons and discussions during the course will allow students to improve their autonomy and their skills in terms of communication, learning and critical approach.

Knowledge and Understanding.

At the end of the course students will have the theoretical knowledge of the methods used for the analysis of financial statements. In addition, the students will have the skills to implement an analytical accounting system, a budgeting system and a reporting system to support managerial decision-making processes.

Capacity to apply Knowledge and Understanding.

At the end of the course students will have a basic training on the company organization to deal with the different types of economic and financial issues. In addition, students will be able to use all the teaching tools to analyse financial statement, to plan a business activity and to verify its feasibility.

Transversal Skills.

Practical applications, comparisons and discussions during the course will allow students to improve their autonomy and their skills in terms of communication, learning and critical approach.

PROGRAMMA PROGRAM

• Companies of food and beverage sector
• Concepts of effectiveness and efficiency
• The economic and financial flows generated by the management operations in companies of food and beverage sector
• The financial statements of organizations: reading and interpretation of results
• Financial analysis: reformulation of the balance sheet and of the income statement, ratios analysis and interpretation of the Cash Flow Statement
• The cost classification
• Business planning and Budgeting
• Aims and tools of management accounting in companies specialized in food and beverage sector
• Measurement of economic performance
• The accountability in food and beverage

MODALITÀ DI SVOLGIMENTO DELL'ESAME DEVELOPMENT OF THE EXAMINATION

Modalità di valutazione dell'apprendimento.

The exam consists of a written test.

Criteri di valutazione dell'apprendimento.

By the test, students must demonstrate they have a solid knowledge of the contents of the teaching program and to know how to apply such knowledge in the solution of exercises.

Criteri di misurazione dell'apprendimento.

The exam is passed when the mark is more than or equal to 18. It is expected to be awarded the highest marks with honors (30 cum laude).

Criteri di attribuzione del voto finale.

The final evaluation will be determined on the basis of the mark achieved for the theoretical part and for the practical part. In the written test for each question and for each exercise assigned to the student, a score is given based on their complexity and relevance. The final vote is awarded considering the sum of the scores obtained in the theory and the exercises. Students will get laude, when they demonstrate a critical, analytical, detailed and exhaustive understanding of the theoretical and practical content.

Learning Evaluation Methods.

The exam consists of a written test.

Learning Evaluation Criteria.

By the test, students must demonstrate they have a solid knowledge of the contents of the teaching program and to know how to apply such knowledge in the solution of exercises.

Learning Measurement Criteria.

The exam is passed when the mark is more than or equal to 18. It is expected to be awarded the highest marks with honors (30 cum laude).

Final Mark Allocation Criteria.

The final evaluation will be determined on the basis of the mark achieved for the theoretical part and for the practical part. In the written test for each question and for each exercise assigned to the student, a score is given based on their complexity and relevance. The final vote is awarded considering the sum of the scores obtained in the theory and the exercises. Students will get laude, when they demonstrate a critical, analytical, detailed and exhaustive understanding of the theoretical and practical content.

TESTI CONSIGLIATI RECOMMENDED READING

The books and educational material will be indicated during the course.

E-LEARNING E-LEARNING

Yes

Scheda insegnamento erogato nell’A.A. 2017-2018
Le informazioni contenute nella presente scheda assumono carattere definitivo solo a partire dall'A.A. di effettiva erogazione dell'insegnamento. Academic year 2017-2018

Guida degli insegnamenti

Syllabus

Partially translatedTradotto parzialmente