Ateneo - UPO

Introduction to OIC Financial Statements: Review of Key Concepts and Essential Documents
The information basis for financial statement analysis: Conceptual framework
Overview of strategic analysis: Competitive environment analysis
Financial equilibrium: Conceptual framework
Financial statement comparisons: Comparisons over time and space
Coordinated group discussions on case studies
Presentation of group work

Educational materials provided on the website
OIC principles
Biancone, P., Secinaro, S. F., & Brescia, V. (2021). L’azienda nell’era 4.0. Casi di management relativi ad aziende pubbliche, private e ibride (pp. 1-229). G. GIAPPICHELLI EDITORE.

Understand the fundamental concepts and key financial documents according to OIC standards.
Conceptualize the information basis for financial statement analysis.
Conduct a strategic analysis to evaluate the competitive environment and strategies.
Understand the conceptual framework of financial equilibrium.
Perform financial statement comparisons over time and among different companies.
Explore the strengths and limitations of group work.
Create a business-oriented presentation.
Learn effective ways to present the group's final work.

Familiarity with Financial Documents: Basic experience in reading financial documents such as the Balance Sheet, Income Statement, and Cash Flow Statement is recommended.

Lecture
Flipped class
Corporate testimonials

Written test

Introduction to OIC Financial Statements: Review of Key Concepts and Essential Documents
We'll start by exploring the standards and fundamental principles of financial statements according to OIC (Italian Accounting Standards). We will analyze the purpose and structure of the main accounting documents, such as the Balance Sheet and Income Statement, highlighting the differences between Italian and international standards. This module provides a review of key concepts to ensure that all participants have a solid understanding.
Information Basis for Financial Statement Analysis: Conceptual Framework
A detailed analysis of the conceptual framework supporting financial decisions will be provided, focusing on the importance of financial information for stakeholders. Students will understand the main sources of financial data, learning how to assess the quality of information and how this can influence strategic decisions.
Overview of Strategic Analysis: Competitive Environment Analysis
This module introduces the key concepts of strategic analysis with a particular focus on the competitive environment. Using Porter's Five Forces model, participants will identify market dynamics and understand how external variables affect business profitability. Additionally, they will learn to assess the threats and opportunities arising from competitors, suppliers, and customers.
Overview of Strategic Analysis: Strategy Analysis
Continuing with strategic analysis, techniques will be introduced to identify, understand, and evaluate business strategies. We'll discuss the differences between corporate and competitive strategies and how these are reflected in financial results.
Financial Statement Equilibrium: Conceptual Framework
Financial equilibrium is essential for business sustainability. This module provides an overview of the concept, demonstrating how to identify imbalances and manage risk. We'll discuss the importance of managing the balance between revenue and expenses, working capital, liquidity, and investments.
Financial Statement Comparisons: Comparisons Over Time and Space
Learning to compare financial statements across periods and companies is crucial for effective evaluation. Students will be guided through the process of temporal comparison to identify trends in business performance. Spatial comparison methods will also be presented to evaluate a company against its competitors.
Exploring the Limits and Benefits of Group Work
Group work is a key skill in modern management. In this module, participants will explore the advantages and challenges of group work. They will discuss methodologies for effective collaboration and learn how to best leverage each member's strengths.
Preparing a Business-Oriented Presentation
In this module, students will learn how to structure a presentation focused on business results. Topics such as effectively using data and graphs to support conclusions, as well as maintaining a clear and persuasive message, will be covered.
Presentation Techniques for the Group Project's Final Presentation
Students will acquire effective presentation techniques to communicate the group project. They will learn to divide roles within the team for a balanced presentation and to respond to questions in a professional and collaborative manner.

Participants will be able to accurately interpret financial statements, understanding the key differences between OIC and international standards. They will comprehend the structure and purpose of essential documents such as the Balance Sheet and Income Statement.
Students will understand the principles of financial equilibrium, identify imbalances, and propose strategic adjustments to ensure sustainable financial health in areas like working capital, liquidity, and investments.
Exploring the Limits and Benefits of Group Work:
Participants will discuss methodologies for effective collaboration and learn how to best leverage the strengths of individual members, addressing the advantages and challenges of group work in a business context.
Preparing a Business-Oriented Presentation:
Students will learn how to structure a presentation focused on business results, effectively using data and charts to support conclusions while keeping a clear and compelling message.