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PORTALE DELLA DIDATTICA

PORTALE DELLA DIDATTICA

PORTALE DELLA DIDATTICA

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Company economics

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A.A. 2025/26

Course Language

Inglese

Degree programme(s)

1st degree and Bachelor-level of the Bologna process in Ingegneria Dell'Autoveicolo (Automotive Engineering) - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Meccanica (Mechanical Engineering) - Torino
1st degree and Bachelor-level of the Bologna process in Design E Comunicazione - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Informatica (Computer Engineering) - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Dell'Autoveicolo - Torino
1st degree and Bachelor-level of the Bologna process in Electronic And Communications Engineering (Ingegneria Elettronica E Delle Comunicazioni) - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Dei Materiali - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Elettrica - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Aerospaziale - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Biomedica - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Chimica E Alimentare - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Civile - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Edile - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Energetica - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Meccanica - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Per L'Ambiente E Il Territorio - Torino
1st degree and Bachelor-level of the Bologna process in Matematica Per L'Ingegneria - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Elettronica - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Informatica - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Fisica - Torino
1st degree and Bachelor-level of the Bologna process in Ingegneria Del Cinema E Dei Mezzi Di Comunicazione - Torino
1st degree and Bachelor-level of the Bologna process in Civil And Environmental Engineering - Torino
Master of science-level of the Bologna process in Georesources And Geoenergy Engineering - Torino
Master of science-level of the Bologna process in Ingegneria Informatica (Computer Engineering) - Torino

Course structure
Teaching Hours
Lezioni 30
Esercitazioni in aula 30
Lecturers
Teacher Status SSD h.Les h.Ex h.Lab h.Tut Years teaching
Co-lectures
Espandi
Context
SSD CFU Activities Area context
ING-IND/35 6 D - A scelta dello studente A scelta dello studente
Statistiche superamento esami
2023/24
The course is meant to introduce students to the fundamental concepts and principles of financial and management accounting regarding balance sheet and income statement records and analysis, separation of ownership and control, short and long-term decision making processes and the understanding of exogenous factors and their impact on firm accounts and management, with a particular focus on the automotive industry.
The course is meant to introduce students to the fundamental concepts and principles of financial and management accounting regarding balance sheet and income statement records and analysis, separation of ownership and control, short and long-term decision making processes and the understanding of exogenous factors and their impact on firm accounts and management, with a particular focus on the automotive industry.
The course is structured in three distinct but complementary parts. Classes also include cases and exercises discussion to provide students with the skills in the management use of accounting information. The first part of the course deals with Financial Accounting and focuses on how to record economic events in the accounting records and how to prepare and interpret the primary financial statements that summarize a firm's economic transactions (i.e., the balance sheet, the income statement). The goal of this part is to provide students the right instruments to be able to read and understand accounting report. The second part of the course presents the methods and techniques of Management Accounting to support management in the strategic planning, controlling and monitoring of firm performance. This part introduces the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant. The goal of this part is to provide students the right instruments to understand the cost structure of a product and take the right short term managerial decisions. The third part of the course presents the planning process used by managers to take long term investments decisions (capital budgeting). This part introduces students to the basic concepts and techniques used in the long-term decision making process. The goal of this part is to provide students the right instruments to take the long-term managerial decisions and understand the key aspects to consider when a company has to realize an investment.
The course is structured in three distinct but complementary parts. Classes also include cases and exercises discussion to provide students with the skills in the management use of accounting information. The first part of the course deals with Financial Accounting and focuses on how to record economic events in the accounting records and how to prepare and interpret the primary financial statements that summarize a firm's economic transactions (i.e., the balance sheet, the income statement). The goal of this part is to provide students the right instruments to be able to read and understand accounting report. The second part of the course presents the methods and techniques of Management Accounting to support management in the strategic planning, controlling and monitoring of firm performance. This part introduces the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant. The goal of this part is to provide students the right instruments to understand the cost structure of a product and take the right short term managerial decisions. The third part of the course presents the planning process used by managers to take long term investments decisions (capital budgeting). This part introduces students to the basic concepts and techniques used in the long-term decision making process. The goal of this part is to provide students the right instruments to take the long-term managerial decisions and understand the key aspects to consider when a company has to realize an investment.
Knowledge of the basics of differential computations.
Knowledge of the basics of differential computations.
The course table of contents is the following: - Financial Accounting: the Nature and Purpose of Accounting; Basic Accounting Concepts: The Balance Sheet and The Income Statement; Accounting Records and Systems; Financial Statement Analysis - Management Accounting: the Nature of Management Accounting; cost classification; cost accounting methods; short term choice decisions (e.g. break-even point analysis, make or buy). - Capital Budgeting: Discuss the importance of capital investment planning and control; identify and evaluate relevant cash flows for individual investment decisions; explain and illustrate the net present value (NPV); explain and illustrate alternative indicators to evaluate individual investment decisions.
The course table of contents is the following: - Financial Accounting: the Nature and Purpose of Accounting; Basic Accounting Concepts: The Balance Sheet and The Income Statement; Accounting Records and Systems; Financial Statement Analysis - Management Accounting: the Nature of Management Accounting; cost classification; cost accounting methods; short term choice decisions (e.g. break-even point analysis, make or buy). - Capital Budgeting: Discuss the importance of capital investment planning and control; identify and evaluate relevant cash flows for individual investment decisions; explain and illustrate the net present value (NPV); explain and illustrate alternative indicators to evaluate individual investment decisions.
Classes include theoretical lectures and cases and exercises discussion to provide students with the skills in the management use of accounting information.
Classes include theoretical lectures and cases and exercises discussion to provide students with the skills in the management use of accounting information.
Copy of the slides and files Excel with the exercises posted on WEB portal. The following book is suggested: "Accounting: Texts and Cases 13th Edition by Robert Anthony and David Hawkins and Kenneth A. Merchant, McGraw-Hill".
The following book is suggested: "Accounting: Texts and Cases" 13th Edition by Robert Anthony and David Hawkins and Kenneth A. Merchant, McGraw-Hill".
Slides; Dispense;
Lecture slides; Lecture notes;
Modalità di esame: Prova scritta (in aula);
Exam: Written test;
... The evaluation will be based on the result of a written test with exercises, open or closed questions on the course contents, in accordance with a previously assigned score for each one. The duration of the exam is equal to 2 hours. During the exam it is not possible to consult slides or books. The written exam will be divided in three parts according to the three parts of the course.
Gli studenti e le studentesse con disabilità o con Disturbi Specifici di Apprendimento (DSA), oltre alla segnalazione tramite procedura informatizzata, sono invitati a comunicare anche direttamente al/la docente titolare dell'insegnamento, con un preavviso non inferiore ad una settimana dall'avvio della sessione d'esame, gli strumenti compensativi concordati con l'Unità Special Needs, al fine di permettere al/la docente la declinazione più idonea in riferimento alla specifica tipologia di esame.
Exam: Written test;
Expected learning outcomes Understanding of the topics covered and calculation skills related to financial accounting, management accounting, and capital budgeting. Ability to recognize and use appropriate mathematical tools to apply the theory and the related methods. Ability use the mathematical tools introduced. Criteria, rules and procedures for the exam The exam is aimed at ascertaining knowledge of the topics listed in the official teaching program and the ability to apply the theory and the related methods. The assessments are expressed in thirtieths and the exam is passed if the grade reported is at least 18/30. The evaluation will be based on the result of a written test with exercises, open or closed questions. The duration of the exam is equal to 2 hours. During the exam it is not possible to consult slides or books. The written exam will be divided in three parts according to the three parts of the course.
In addition to the message sent by the online system, students with disabilities or Specific Learning Disorders (SLD) are invited to directly inform the professor in charge of the course about the special arrangements for the exam that have been agreed with the Special Needs Unit. The professor has to be informed at least one week before the beginning of the examination session in order to provide students with the most suitable arrangements for each specific type of exam.
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