Carmen GALLUCCI | Financial analysis and valuation

cod. 0212700124

FINANCIAL ANALYSIS AND VALUATION

	0212700124
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2024/2025

CURRICULUM ACCOUNTING, FINANCE AND AUDITING Cohort 2022/2023

	OBBLIGATORIO
	YEAR OF COURSE 3
	YEAR OF DIDACTIC SYSTEM 2014
	SPRING SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/09	10	60	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

EXAMS

	Exam	Date	Session
	GALLUCCI	18/12/2024 - 09:30	SESSIONE ORDINARIA
	GALLUCCI	18/12/2024 - 09:30	SESSIONE DI RECUPERO

	Objectives
	THE COURSE AIMS TO PROVIDE CRITICAL KNOWLEDGE ABOUT THE FUNDAMENTALS OF FINANCIAL ANALYSIS AND THE ECONOMIC VALUE MEASUREMENT. AT THE END OF THE COURSE, STUDENTS WILL KNOW THE MAIN THEORETICAL APPROACHES TO THE FINANCIAL DECISIONS AND THE MAIN TECHNIQUES FOR EVALUATING THE ECONOMIC CAPITAL. STUDENT WILL BE ABLE TO PROCESS AND INTERPRET MODELS AND INSTRUMENTS TO EXPRESS A JUDGMENT ON THE STATUS OF HEALTH OF THE COMPANY IN ECONOMIC, MONETARY AND FINANCIAL TERMS. IN ADDITION, THEY WILL BE ABLE TO APPLY DIFFERENT METHODOLOGIES TO MEASURE THE VALUE OF COMPANY’S CAPITAL. HENCE, STUDENTS WILL DEEP THE MAIN THEORETICAL APPROACHES TO EVALUATE THE FIRM AND WILL ACQUIRE PRACTICAL SKILLS REGARDING THE MAIN MODELS, TECHNIQUES AND TOOLS USED FOR THE VALUATION. THE COURSE AIMS TO PROVIDE ABILITIES IN READING AND INTERPRETING BALANCE SHEET AND INCOME STATEMENT AND IN APPLYING CAPITAL EVALUATION METHODOLOGIES. STUDENTS WILL ACQUIRE A CAPACITY OF CRITICAL ANALYSIS AND WILL BE ABLE TO FORMULATE AUTONOMOUS AND AWARENESS JUDGMENTS ABOUT THE EVALUATION OF THE ECONOMIC CAPITAL. STUDENTS WILL DEVELOP ABILITIES IN SOLVING PROBLEMS ABOUT CAPITAL EVALUATION, IN LISTENING, ANALYZING AND INTERPRETING FINANCIAL PROBLEMS AND WILL BE ABLE TO EFFECTIVELY ARGUE AND COMMUNICATE WITH INTERNAL AND EXTERNAL STAKEHOLDERS. AT THE SAME TIME, THEY WILL DEVELOP INTERPERSONAL SKILLS FOR GROUP DECISIONS. THE STUDENT, ON THE BASIS OF THE DECISION-MAKING LOGICS AND THE ACQUIRED METHODOLOGIES, WILL BE ABLE TO PROPOSE SOLUTIONS TO THE VALUE MEASUREMENT PROBLEMS.

THE COURSE AIMS TO PROVIDE CRITICAL KNOWLEDGE ABOUT THE FUNDAMENTALS OF FINANCIAL ANALYSIS AND THE ECONOMIC VALUE MEASUREMENT.
AT THE END OF THE COURSE, STUDENTS WILL KNOW THE MAIN THEORETICAL APPROACHES TO THE FINANCIAL DECISIONS AND THE MAIN TECHNIQUES FOR EVALUATING THE ECONOMIC CAPITAL. STUDENT WILL BE ABLE TO PROCESS AND INTERPRET MODELS AND INSTRUMENTS TO EXPRESS A JUDGMENT ON THE STATUS OF HEALTH OF THE COMPANY IN ECONOMIC, MONETARY AND FINANCIAL TERMS. IN ADDITION, THEY WILL BE ABLE TO APPLY DIFFERENT METHODOLOGIES TO MEASURE THE VALUE OF COMPANY’S CAPITAL. HENCE, STUDENTS WILL DEEP THE MAIN THEORETICAL APPROACHES TO EVALUATE THE FIRM AND WILL ACQUIRE PRACTICAL SKILLS REGARDING THE MAIN MODELS, TECHNIQUES AND TOOLS USED FOR THE VALUATION.
THE COURSE AIMS TO PROVIDE ABILITIES IN READING AND INTERPRETING BALANCE SHEET AND INCOME STATEMENT AND IN APPLYING CAPITAL EVALUATION METHODOLOGIES.
STUDENTS WILL ACQUIRE A CAPACITY OF CRITICAL ANALYSIS AND WILL BE ABLE TO FORMULATE AUTONOMOUS AND AWARENESS JUDGMENTS ABOUT THE EVALUATION OF THE ECONOMIC CAPITAL.
STUDENTS WILL DEVELOP ABILITIES IN SOLVING PROBLEMS ABOUT CAPITAL EVALUATION, IN LISTENING, ANALYZING AND INTERPRETING FINANCIAL PROBLEMS AND WILL BE ABLE TO EFFECTIVELY ARGUE AND COMMUNICATE WITH INTERNAL AND EXTERNAL STAKEHOLDERS. AT THE SAME TIME, THEY WILL DEVELOP INTERPERSONAL SKILLS FOR GROUP DECISIONS.
THE STUDENT, ON THE BASIS OF THE DECISION-MAKING LOGICS AND THE ACQUIRED METHODOLOGIES, WILL BE ABLE TO PROPOSE SOLUTIONS TO THE VALUE MEASUREMENT PROBLEMS.

	Prerequisites
	ACCOUNTING

	Contents
	ANALYSES OF BALANCE SHEET AND INCOME STATEMENT (30H) -THE ROLE OF INFORMATION IN FINANCIAL DECISIONS -RATIOS ANALYSIS -CASH FLOW ANALYSIS METHODOLOGICAL ELEMENTS FOR CAPITAL ASSESSMENT (30H) -CASH FLOW -COST OF CAPITAL MEASURING COMPANY’S VALUE -APPROACHES FOR ESTIMATING COMPANY’S VALUE -PIV (ITALIAN EVALUATION PRINCIPLES)

	Teaching Methods
	THE COURSE WILL TAKE 60 HOURS (10 ECTS) SPLIT IN FRONTAL LECTURES (40H) AND EXERCISES (20H). DURING EXERCISES, THE TEACHER PROPOSES TO THE STUDENTS THE RESOLUTION OF PROBLEMS ABOUT COMPANY’S CAPITAL EVALUATION. THE STUDENT MUST TO UNDERSTAND THE PROBLEM, PLAN A SOLUTION AND PROVIDE A RESOLUTION. THE ATTENDANCE IS RECOMMENDED BUT NOT MANDATORY.

	Verification of learning
	IIN ORDER TO EVALUATE THE ACQUISITION OF THEORETICAL KNOWLEDGE AND APPLICATION ABILITY, THE FINAL EXAM, AT THE END OF THE COURSE, WILL CONSIST OF A WRITTEN TEST WITH MULTIPLE CHOICE - 15 QUESTIONS AND N. 2 EXERCISES FINALIZED TO VERIFY: -THE LEVEL OF KNOWLEDGE OF THEORETICAL AND APPLICATIVE CONTENTS; -THE LEVEL OF COMPETENCE - LOGIC - DEDUCTIVE AND SYNTHESIS CAPACITY, - JUDGMENT AUTONOMY. THE EVALUATION OF THE TEST IS BASED ON THE ABILITY TO SELECT THE METHOD OF ANALYSIS, THE PROCESS AND THE RESULTS.

Verification of learning

IIN ORDER TO EVALUATE THE ACQUISITION OF THEORETICAL KNOWLEDGE AND APPLICATION ABILITY, THE FINAL EXAM, AT THE END OF THE COURSE, WILL CONSIST OF A WRITTEN TEST WITH MULTIPLE CHOICE - 15 QUESTIONS AND N. 2 EXERCISES FINALIZED TO VERIFY:
-THE LEVEL OF KNOWLEDGE OF THEORETICAL AND APPLICATIVE CONTENTS;
-THE LEVEL OF COMPETENCE
- LOGIC - DEDUCTIVE AND SYNTHESIS CAPACITY,
- JUDGMENT AUTONOMY.
THE EVALUATION OF THE TEST IS BASED ON THE ABILITY TO SELECT THE METHOD OF ANALYSIS, THE PROCESS AND THE RESULTS.

	Texts
	DALLOCCHIO M., SALVI M., FINANZA D'AZIENDA, EGEA, 2021, CHAPTERS. 1-13 PART I, CHAPTERS. 15-17 PART II, CHAPTERS. 24, 25 E 30 PART III OR METALLO G., FINANZA SISTEMICA PER L'IMPRESA, GIAPPICHELLI, 2013

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Carmen GALLUCCI | Financial analysis and valuation