Learning objectives
The course provides students with knowledge on the most appropriate tools for the analysis of certain decisional and management problems which, in companies, inevitably have to be handled during conditions of uncertainty and risk. For this reason, statistical techniques can offer an indispensable and scientifically logical approach for their solution. Particular attention is dedicated to sampling techniques for the statistical verification of balance-sheet items and assessment procedures applied to accounting systems during auditing and the certification of company accounts. The question of sampling in opinion polls and market research is also examined briefly. Other subjects examined at an introductory level include a number of statistical problems regarding multiple regression analysis and quality control. During study, the emphasis will be primarily on practical applications, and the techniques most commonly used in the company. A number of case histories will be examined.
Prerequisites
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Course unit content
1)Introductory elements: the information system in the company, basic documentation, and the role of statistics.
2)Forming a sample: probability samples and convenience samples in the statistical verification of balance-sheet items, in opinion polls and market research.
3) Estimation procedures in accounts auditing and the determination of the risk of error.
4) Statistical applications in multiple regression model
5) Statistical applications in Quality control
Full programme
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Bibliography
B. Bracalente, M. Cossignani, A. Mulas, Statistica Aziendale, McGraw-Hill, 2009. Chapters 1, 2 (excluding par. 2.4 and 2.5) and 4 (excluding par. 4.3) for points 1), 2) and 4) of the program.
S. Biffignandi, D. Toninelli, Strumenti per la qualità e il controllo statistico in azienda, Franco Angeli, II edizione riveduta ed ampliata 2011 (chapterspitoli 6, 7, 9 and 10) for point 5) of the program.
For point 3) the slides of the lessons will be shown in the web page of the course.
Teaching methods
Lectures and tutorials
Assessment methods and criteria
Written test
Other information
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