Module Details

BUDGET ANALYSIS

GS1044

Course
BUDGET ANALYSIS
Code
GS1044
Academic Year
2024/2025
Curriculum Year
2024/2025
Degree Programme
ECONOMICS AND MANAGEMENT
Curriculum
A29 - MANAGEMENT
Course coordinator
-
Lecturers
Credits
5
Lecture Hours
30
Scientific Disciplinary Sector (SSD)
SECS-P/07 - Business Administration
Course Type
Single-subject learning activity
Course Delivery
OBB - Obbligatoria
Year
1
Teaching period
Secondo Semestre
Campus
ALESSANDRIA
Teaching language
Italian
Course Contents
The course develops the topic of Financial Statement Analysis both from the internal point of view of the company within the Management Planning, Budgetting and Control process, and from the external point of view, that is, from the perspective of public reporting of corporate performance. The time we live in cannot but extend the concept of Financial Statement Public Reporting to Corporate Performance from the ESG perspective and in the perspective of Agenda 2030 too.
Reference Texts
Basic book:

Handouts by the teacher
Learning Outcomes
knowledge of the founding elements of the balance sheet analysis extended to non-financial performance and the main Performance Indicators (KPI)
Prerequisites
1) knowledge of the active and passive cycle of business management
2) knowledge of the company balance sheet
3) knowledge of Agenda 2030
Teaching Methods
frontal lesson + case method
Assessment Methods
final exam based on multiple choice questions and case to solve
Detailed Syllabus
182 / 5.000
1) the public reporting statements
2) the reclassification of the C/income statement and the balance sheet
3) ESG, Sustainability and CSR reporting
4) the Agenda 2030 and the SDGs
Expected Learning Outcomes
ability to analyze economic-financial and sustainability reports
Last update:09-09-2026 00:14:31