Guida degli insegnamenti

Syllabus

Partially translatedTradotto parzialmente
[66009] - BUDGETINGBUDGETING
Emilia CUBERO DUDINSKAYA
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: 2019-2020
Anno regolamentoAnno regolamento: 2018-2019
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

English


PREREQUISITI PREREQUISITES

No requirements

No requirements


MODALITÀ DI SVOLGIMENTO DEL CORSO DEVELOPMENT OF THE COURSE

The course consists in both frontal and flipped lectures, as well as other practical class activities to enhance the development of analytical and managerial skills.

The course consists in both frontal and flipped lectures, as well as other practical class activities to enhance the development of analytical and managerial skills.


RISULTATI DI APPRENDIMENTO ATTESI LEARNING OUTCOMES
Conoscenze e comprensione.

The course enables students to acquire theoretical knowledge and understanding of the methods used for the analysis of financial statements. Besides, they will develop analytical skills for the implementation of budgeting systems and to support managerial decision-making processes.


Capacità di applicare conoscenze e comprensione.

Students will learn how to analyze, judge and interpret key business information. Additionally, students will be able to implement the tools thought in class to analyze financial statements, plan the business activity and evaluate the feasibility of new projects and businesses.


Competenze trasversali.

Participation in all activities will help students to develop their analytical and critical thinking skills, allowing them to identify quality results and to interpret correctly data and information provided to them. Moreover, their participation in individual and group activities will allow them to develop their abilities to communicate and express their own points of view, while respecting others.


Knowledge and Understanding.

The course enables students to acquire theoretical knowledge and understanding of the methods used for the analysis of financial statements. Besides, they will develop analytical skills for the implementation of budgeting systems and to support managerial decision-making processes.


Capacity to apply Knowledge and Understanding.

Students will learn how to analyze, judge and interpret key business information. Additionally, students will be able to implement the tools thought in class to analyze financial statements, plan the business activity and evaluate the feasibility of new projects and businesses.


Transversal Skills.

Participation in all activities will help students to develop their analytical and critical thinking skills, allowing them to identify quality results and to interpret correctly data and information provided to them. Moreover, their participation in individual and group activities will allow them to develop their abilities to communicate and express their own points of view, while respecting others.



PROGRAMMA PROGRAM

• Introduction to budgeting in the food and beverage sector
• Key concepts in financial accounting
• Understanding and interpretation of financial statements (income statement, balance sheet, cash flow).
• Ways to measure the financial health of agricultural companies.
• Cost classification and strategic planning.
• Business planning and feasibility in the food and beverage industry.

• Introduction to budgeting in the food and beverage sector
• Key concepts in financial accounting
• Understanding and interpretation of financial statements (income statement, balance sheet, cash flow).
• Ways to measure the financial health of agricultural companies.
• Cost classification and strategic planning.
• Business planning and feasibility in the food and beverage industry.


MODALITÀ DI SVOLGIMENTO DELL'ESAME DEVELOPMENT OF THE EXAMINATION
Modalità di valutazione dell'apprendimento.

For class-attending students: The assessment is based on participation in the class exercises, individual and group assignments and a final exam.

For those not attending classes: The exam consists of a written test and an oral examination.


Criteri di valutazione dell'apprendimento.

The diverse assessments of learning are developed to test students skills in:
• Understanding the importance of budgeting in the food and beverage sector
• Implementing their analytical capabilities in the interpretation and analysis of financial statements and other financial health indicators
• Developing business plans and be able to use financial tools to evaluate their feasibility.


Criteri di misurazione dell'apprendimento.

Learning is asses by individual class participation and contribution to team activities, individual and group work, team cohesion (peer-evaluation) and a written exam.


Criteri di attribuzione del voto finale.

The final grade is based on a weighted average of all assessment criteria:
• Practical’s individual contribution in class (20 points)
• Individual presentation on one class topic (5 points)
• Team work (35 points)
• Peer evaluation (5 points)
• Final exam (35 points)


Learning Evaluation Methods.

For class-attending students: The assessment is based on participation in the class exercises, individual and group assignments and a final exam.

For those not attending classes: The exam consists of a written test and an oral examination.


Learning Evaluation Criteria.

The diverse assessments of learning are developed to test students skills in:
• Understanding the importance of budgeting in the food and beverage sector
• Implementing their analytical capabilities in the interpretation and analysis of financial statements and other financial health indicators
• Developing business plans and be able to use financial tools to evaluate their feasibility.


Learning Measurement Criteria.

Learning is asses by individual class participation and contribution to team activities, individual and group work, team cohesion (peer-evaluation) and a written exam.


Final Mark Allocation Criteria.

The final grade is based on a weighted average of all assessment criteria:
• Practical’s individual contribution in class (20 points)
• Individual presentation on one class topic (5 points)
• Team work (35 points)
• Peer evaluation (5 points)
• Final exam (35 points)



TESTI CONSIGLIATI RECOMMENDED READING

Understanding Finance. Expert Solutions to Everyday Challenges. Harvard Business School Press.

Other educational material is available on the e-learning web platform.

Understanding Finance. Expert Solutions to Everyday Challenges. Harvard Business School Press.

Other educational material is available on the e-learning web platform.


E-LEARNING E-LEARNING

Yes. https://learn.univpm.it/course/index.php?categoryid=11

Yes. https://learn.univpm.it/course/index.php?categoryid=11


Scheda insegnamento erogato nell’A.A. 2019-2020
Le informazioni contenute nella presente scheda assumono carattere definitivo solo a partire dall'A.A. di effettiva erogazione dell'insegnamento.
Academic year 2019-2020

 


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