BUSINESS QUANTITATIVE DETERMINATIONS AND METHODOLOGIES
cod. 07150

Academic year 2013/14
3° year of course - First semester
Professor
Academic discipline
Economia aziendale (SECS-P/07)
Field
Aziendale
Type of training activity
Characterising
63 hours
of face-to-face activities
9 credits
hub: PARMA
course unit
in - - -

Learning objectives

The main objective of the course is to develop two kind of topics:
1) extraordinary operation and business combinations
2) financial reporting analisys.
a. Knowledge and understanding:
The course allows students to understand skills about the extraordinary operations of the companies (Merger and acquisition, Business Combination, etc) and the financial reporting analysis for internal and external purposes.
b. Applying knowledge and understanding:
At the end of the course, students would be able to employ with efficacy the two main instruments (extraordinary operations and financial reporting analysis) in both professional activities (emploee in the companies or certified public accountants) and as stakeholder.
c. Making judgements:
The student, at the end of the course, would be able to realize financial reporting analysis and extraordinary operations in the companies.
d. Communication Skills:
Students would be able to conduct relation with the top management of the companies or with other specialists in the companies involved in financial reporting analysis and extraordinary operations.
e. Learning skills:
The contents of the course can be understood with traditional lessons, exercises, case studies, involving an an active role of the students during the lessons.

Prerequisites

-

Course unit content

Extraordinary Operations
1. Extraordinary operations within the development and restructuring processes of companies
2. Business Combinations
3. Mergers and Acquisition
1. Financial analysis for internal and external purposes
2. Classification of financial information for the analysis
3. Financial position analysis
4. Performaces analysis
5. Changes in the financial position analysis

Full programme

The program of the course is developed on two main topics:
Extraordinary Operations
1. Extraordinary operations within the development and restructuring processes of companies
2. Business Combinations
3. Mergers and Acquisition
Financial Reporting Analysis
1. Financial analysis for internal and external purposes
2. Classification of financial information for the analysis
3. Financial position analysis
4. Performaces analysis
5. Changes in the financial position analysis

Bibliography

Teodori C., L'analisi di bilancio, Giappichelli, 2008.
Slide a cura del docente

Teaching methods

traditonal lessons, exercise and cases

Assessment methods and criteria

Written exam with:
- open questions
- exercises
equal weighted

Other information

-