Ateneo - UPO

- The firm’s key performance: the income, asset and financial dimensions
- The balance sheet
- Solidity and liquidity indexes
- The income statement
- Profitability analyses
- The segment analysis: the income statement at revenue and contribution margin

- SONGINI L., Come impostare un sistema di programmazione e controllo (lettura)
- Arcari A. M. Programmazione e controllo, McGraw-Hill, 2023, IV edizione, cap. 7

After taking the course, the participant will be able to:
- understand relevant dimensions of business performance
- critically analyse business performance
- understand the impact of managerial decisions on company performance
- read and understand the performance of segments of the company (products, services, customers, markets, etc.)
- understand and compare the performance of competing firms, customers, suppliers

None

Lectures.
Analysis and discussion of business cases in small groups and plenary.

Students with physical disabilities, Learning Disabilities or Specific Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University web site:
https://uniupo.it/it/servizi/servizi-studentidisabilie-dsa
Students with disabilites, learning disabilites or special educaton needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities

Written exam: open questions and multiple choice questions

The topics covered in the course are as follows:
A) Key firm performance:
1. The income, asset and financial dimensions
2. The financial statements: The income statement and the balance sheet
B) The reclassification of financial statements.
1. The reclassification of the income statement: The income statement to revenue and cost of sales
3. The reclassification of the balance sheet: The financial criterion
C) The financial statement analysis by ratios.
1. Solidity
2. Liquidity
3. Profitability
D) The segment analysis
1. The income statement by segment and to revenue and contribution margin
2. Specific and common costs; variable and fixed costs

At the end of the course, students will be able to:
1. read and interpret a financial statement
2. understand the relevant dimensions of corporate performance
3. critically analyse corporate performance
4. understand the impact of managerial decisions on corporate performance
5. read and understand the performance of segments of the company
6. understand and compare the performance of competing firms, customers, suppliers