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Politecnico di Torino
Anno Accademico 2010/11
01MCNHX
Fundamentals of company economics
Corso di Laurea in Ingegneria Dell'Autoveicolo (Automotive Engineering) - Torino
Docente Qualifica Settore Lez Es Lab Tut Anni incarico
Garbolino Riva Mauro       40 12 0 0 3
SSD CFU Attivita' formative Ambiti disciplinari
ING-IND/35 5 T - Attivita formative caratterizzanti transitate in discipline affini o integrative Ingegneria gestionale
Obiettivi dell'insegnamento
To provide the knowledge of the economic/financial dynamics of the manufacturing firm and the instruments for their representation, as well as the techniques and methodology for controls and analysis of the condition and economic/financial results of the same.
Prerequisiti
To be in possession of the knowledge relative to the Statistics module.
Programma
The first part of the module will illustrate the fundamental concepts relative to accounts, financial analysis and indications of the firms economic/financial performance, and provide the basic knowledge to those who have to utilize information produced by accounting systems.
The chapters are:
Introduction and Business concept
Business Economics:
- The economic Account
- The Balance Sheet
- Economic/Financial performance indicators
- Economic Value Added
Financial and Cash Flow Management
The second part will take a look at the business control and explain the planning and control instruments paying particular attention to the cost of the product and valuation of the investments. Here also, the outlook is not for those who have to elaborate on the information but more for those who have to use the information.
The chapters are:
Planning and Control
-Strategic Planning
-The Budget
-The Control
-The unitary cost of the product
-Direct and indirect costs
-Cost reversal on the cost centres
-Calculation of the unitary cost of the product
-The standard costs
-Determining the standard costs
- Target costing
-Management control
-Aim
-Variance analysis
The relevent decision costs
-The valuation of investments
-Basic Concepts
-The quantatitve valuation
Programma: informazioni integrative
The training consists of:
-elaboration of a financial statement and a finanacial report
-calculations of company profitability
-analysis of the variances
-valuation of the investments
Bibliografia
Lesson notes.
Reference texts on the subjects covered in the course:
Borsic D. Gios A., Economia d'impresa, ISVOR-FIAT.
Anthony R. Hawkins D. Macrì D. Merchant K., Sistemi di controllo, McGraw-Hill.
Controlli dell'apprendimento / Modalità d'esame
The exam consists of a written test.
Orario delle lezioni
Statistiche superamento esami

Programma definitivo per l'A.A.2009/10
Indietro



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