Francesca MICHELINO | Business Management

cod. 0612600026

BUSINESS MANAGEMENT

	0612600026
	DIPARTIMENTO DI INGEGNERIA INDUSTRIALE
	EQF6
	INDUSTRIAL ENGINEERING AND MANAGEMENT
	2021/2022

PERCORSO IN COMMON

	OBBLIGATORIO
	YEAR OF COURSE 3
	YEAR OF DIDACTIC SYSTEM 2018
	FULL ACADEMIC YEAR

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	ING-IND/35	12	120	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

	FRANCESCA MICHELINO T Curriculum
	MARIA FEDERICA CORDOVA Curriculum

	Objectives
	KNOWLEDGE AND UNDERSTANDING THE COURSE PROVIDES METHODOLOGIES AND TOOLS FOR MANAGEMENT CONTROL. THE STUDENT WILL BE ABLE TO ANALYZE BUSINESS CONTEXTS AND ASSESS THE CAPABILITY OF THE FIRM TO GENERATE AND MANGE MONETARY RESOURCES. HE/SHE WILL ALSO BE ABLE TO EVALUATE INVESTMENTS AND PERFORM THE MONITORING OF A MANAGEMENT PROCESS. APPLYING KNOWLEDGE AND UNDERSTANDING THE STUDENT WILL BE ALBE TO: IDENTIFY, FORMULATE AND SOLVE PROBLEMS OF MANAGEMENT CONTROL USING THE PROPER TOOLS; FACE UP PROBLEM SOLVING AS TO THE MANAGEMENT OF TECHNICAL AND HUMAN RESOURCES; UNDERSTAND THE IMPACT OF TECHNICAL SOLUTIONS ON THE FINANCIAL SITUATION OF THE FIRM. MAKING JUDGMENTS THE STUDENT WILL BE ABLE TO MAKE AUTONOMOUS JUDGEMENTS ON THE CAPABILITY OF SELF-FINANCING OF THE FIRM, ON HOW TO USE DIFFERENT TOOLS FOR INVESTMENT ASSESSMENT AND ON WHICH IS THE MOST PROPER MANAGEMENT CONTROL SYSTEM FOR A SPECIFIC FIRM. COMMUNICATION SKILLS THE STUDENT WILL BE ABLE TO COMUNICATE WITH EXECUTIVES OF MANAGEMENT CONTROL AND WILL BE ABLE TO DRAW UP FINANCIAL DOCUMENTS. SOFT SKILLS, SUCH AS TEAM WORKING, WILL BE DEVELOPED LEARNING SKILLS THE STUDENT WILL BE ABLE TO APPLY THE ACQUIRED KNOWLEDGE TO MULTIPLE BUSINESSES AND TO USE SUCH KNOWLEDGE IN FURTHER STUDIES IN THE FIELD OF MANAGEMENT ENGINEERING.

KNOWLEDGE AND UNDERSTANDING
THE COURSE PROVIDES METHODOLOGIES AND TOOLS FOR MANAGEMENT CONTROL. THE STUDENT WILL BE ABLE TO ANALYZE BUSINESS CONTEXTS AND ASSESS THE CAPABILITY OF THE FIRM TO GENERATE AND MANGE MONETARY RESOURCES. HE/SHE WILL ALSO BE ABLE TO EVALUATE INVESTMENTS AND PERFORM THE MONITORING OF A MANAGEMENT PROCESS.
APPLYING KNOWLEDGE AND UNDERSTANDING
THE STUDENT WILL BE ALBE TO: IDENTIFY, FORMULATE AND SOLVE PROBLEMS OF MANAGEMENT CONTROL USING THE PROPER TOOLS; FACE UP PROBLEM SOLVING AS TO THE MANAGEMENT OF TECHNICAL AND HUMAN RESOURCES; UNDERSTAND THE IMPACT OF TECHNICAL SOLUTIONS ON THE FINANCIAL SITUATION OF THE FIRM.

MAKING JUDGMENTS
THE STUDENT WILL BE ABLE TO MAKE AUTONOMOUS JUDGEMENTS ON THE CAPABILITY OF SELF-FINANCING OF THE FIRM, ON HOW TO USE DIFFERENT TOOLS FOR INVESTMENT ASSESSMENT AND ON WHICH IS THE MOST PROPER MANAGEMENT CONTROL SYSTEM FOR A SPECIFIC FIRM.

COMMUNICATION SKILLS
THE STUDENT WILL BE ABLE TO COMUNICATE WITH EXECUTIVES OF MANAGEMENT CONTROL AND WILL BE ABLE TO DRAW UP FINANCIAL DOCUMENTS. SOFT SKILLS, SUCH AS TEAM WORKING, WILL BE DEVELOPED

LEARNING SKILLS
THE STUDENT WILL BE ABLE TO APPLY THE ACQUIRED KNOWLEDGE TO MULTIPLE BUSINESSES AND TO USE SUCH KNOWLEDGE IN FURTHER STUDIES IN THE FIELD OF MANAGEMENT ENGINEERING.

	Prerequisites
	ECONOMIA ORGANIZZAZIONE E DIRITTO DELL’IMPRESA (SUBJECT OF THE 2ND YEAR).

	Contents
	COST ACCOUNTING (18 HOURS LESSONS, 12 HOURS EXERCISES): - JOB COSTING - PROCESS COSTING - OPERATION COSTING - ACTIVITY BASED COSTING INDUSTRIAL INVESTMENT EVALUATION (18 HOURS LESSONS, 12 HOURS EXERCISES): - NET PRESENT VALUE - PAYBACK PERIOD - INTERNAL RATE OF RETURN ANALYZING FINANCIAL FLOWS (18 HOURS LESSONS, 12 HOURS EXERCISES): - TOTAL FLOWS - OPERATIONAL FLOWS - CASH FLOW STATEMENT BUSINESS GAME (30 HOURS LABORATORY): DECISIONS CONCERNING MANUFACTURING, PURCHASING, MARKETING, SALES AND DISTRIBUTION, FINANCE, HUMAN RESOURCES AND RESEARCH AND DEVELOPMENT

Contents

COST ACCOUNTING (18 HOURS LESSONS, 12 HOURS EXERCISES):
- JOB COSTING
- PROCESS COSTING
- OPERATION COSTING
- ACTIVITY BASED COSTING

INDUSTRIAL INVESTMENT EVALUATION (18 HOURS LESSONS, 12 HOURS EXERCISES):
- NET PRESENT VALUE
- PAYBACK PERIOD
- INTERNAL RATE OF RETURN

ANALYZING FINANCIAL FLOWS (18 HOURS LESSONS, 12 HOURS EXERCISES):
- TOTAL FLOWS
- OPERATIONAL FLOWS
- CASH FLOW STATEMENT

BUSINESS GAME (30 HOURS LABORATORY):
DECISIONS CONCERNING MANUFACTURING, PURCHASING, MARKETING, SALES AND DISTRIBUTION, FINANCE, HUMAN RESOURCES AND RESEARCH AND DEVELOPMENT

	Teaching Methods
	120 HOURS, 54 OF WHICH ARE LESSONS, 36 ARE DEVOTED TO EXERCISES, 30 TO LABORATORY. THE FREQUENCY IS COMPULSORY. TO QUALIFY FOR THE FINAL EXAM, THE STUDENTS MUST HAVE ATTENDED AT LEAST 70% OF THE HOURS. ATTENDANCE VERIFICATION IS PERFORMED THROUGH MAGNETIC BADGES.

	Verification of learning
	AN ONGOING EVALUATION OF LABORATORIAL ACTIVITIES (25% OF THE WHOLE MARK) AND A FINAL EXAM (75% OF THE WHOLE MARK) ARE PERFORMED. LABORATORIAL ACTIVITIES ASSESSMENT IS PERFORMED ON THE BASIS OF THE PLACEMENT OF THE GROUP IN THE BUSINESS GAME: 30 FOR THE 1ST PLACE, 29 FOR THE 2ND, 28 FOR THE 3RD, 27 FOR THE 4TH AND 26 FOR THE 5TH PLACE ON. THE FINAL EXAM HAS A WRITTEN AND AN ORAL PART. THE WRITTEN PART CONSISTS IN THREE EXERCISES, ON COST ACCOUNTING, INDUSTRIAL INVESTMENTS EVALUATION AND ANALYSIS OF FINANCIAL FLOWS. EACH EXERCISES WILL BE EVALUATED UP TO 30 AND IS PASSED WITH AT LEAST 18. THE MARK OF THE WRITTEN PART IS GIVEN BY THE AVERAGE MARK OF EACH EXERCISE. IN ORDER TO ACCESS THE ORAL PART AL LEAST TWO EXERCISES OUT OF THREE SHOULD BE PASSED. THE ORAL PART IS OPTIONAL WHEN ALL THREE EXERCISES ARE PASSED, CO MPULSORY IF ONLY TWO OF THEM ARE PASSED. THE ORAL PART LASTS ABOUT 20 MINUTES AND IS DEVOTED TO ASSESS THE LEVEL OF COMPREHENSION REACHED BY THE STUDENT.

Verification of learning

AN ONGOING EVALUATION OF LABORATORIAL ACTIVITIES (25% OF THE WHOLE MARK) AND A FINAL EXAM (75% OF THE WHOLE MARK) ARE PERFORMED.
LABORATORIAL ACTIVITIES ASSESSMENT IS PERFORMED ON THE BASIS OF THE PLACEMENT OF THE GROUP IN THE BUSINESS GAME: 30 FOR THE 1ST PLACE, 29 FOR THE 2ND, 28 FOR THE 3RD, 27 FOR THE 4TH AND 26 FOR THE 5TH PLACE ON.
THE FINAL EXAM HAS A WRITTEN AND AN ORAL PART. THE WRITTEN PART CONSISTS IN THREE EXERCISES, ON COST ACCOUNTING, INDUSTRIAL INVESTMENTS EVALUATION AND ANALYSIS OF FINANCIAL FLOWS. EACH EXERCISES WILL BE EVALUATED UP TO 30 AND IS PASSED WITH AT LEAST 18. THE MARK OF THE WRITTEN PART IS GIVEN BY THE AVERAGE MARK OF EACH EXERCISE.
IN ORDER TO ACCESS THE ORAL PART AL LEAST TWO EXERCISES OUT OF THREE SHOULD BE PASSED. THE ORAL PART IS OPTIONAL WHEN ALL THREE EXERCISES ARE PASSED, CO MPULSORY IF ONLY TWO OF THEM ARE PASSED. THE ORAL PART LASTS ABOUT 20 MINUTES AND IS DEVOTED TO ASSESS THE LEVEL OF COMPREHENSION REACHED BY THE STUDENT.

	Texts
	FACCHINETTI, RENDICONTO FINANZIARIO E ANALISI DEI FLUSSI, IL SOLE 24 ORE BREALY, MYERS E SANDRI, CAPITAL BUDGETING, MCGRAW-HILL, CAPP. 2-6 AZZONE, SISTEMI DI CONTROLLO DI GESTIONE, ETAS, CAP. 11 READING MATERIAL ON ELEARNING.DIMEC.UNISA.IT

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Francesca MICHELINO | Business Management