Degree course: 
Corso di Second cycle degree in ECONOMICS, FINANCE AND BUSINESS LAW
Academic year when starting the degree: 
Academic year in which the course will be held: 
Course type: 
Compulsory subjects, characteristic of the class
Second semester
Standard lectures hours: 
Detail of lecture’s hours: 
Lesson (40 hours)

Basic knowledge of financial statement, general accounting and cost accounting is required to profitably attend this master course.

Final Examination: 

For attending students
The final exam mark is made up of two parts: 70%, outcome of the written test; 30%, evaluation of the group work assigned by the teacher.
The written exam, as indicated in the exam calendar, includes 2 small cases / incidents / exercises, and 2 theory questions. The former need to verify the acquired ability to analyze and elaborate data referring to concrete business situations (2/3 of the final evaluation), while the theory questions tend to verify the understanding of concepts and definitions (1/3 of the evaluation the final).
For non-attending students
The exam is written and has the same structure as the exam for attending students, cases / accidents / exercises and theory questions, in number and complexity appropriate to the breadth of the contents of the program which is subject to verification in the absence of group work ( 4 exercises and 4 theory questions).

Voto Finale

The course aims to offer students the opportunity to acquire, or resume, basic skills in the financial statement and economic control of management essential to be able to deal with the preparation of the course "Performance measurement systems" (CdLM-EDI 2° semester) with adequate preparation.

At the end of the course, the student will be able to:
1. Reclassify the financial statements, S / P and C / E, using different criteria suggested by the theory and adopted in business and professional practices
2. Prepare the cash flow statement
3. Calculate and use index systems for an appreciation of the health of companies
4. Apply the protocols developed by the ODCEC to diagnose a state of crisis and prevent the default of companies with declining performance

The course focuses on reclassification tools and analysis of financial statement aimed at calculating a system of indices useful for assessing the health of a company prior to the formulation of a future strategy. It provides a series of sessions specifically focused on the analysis of financial flows for an assessment of the financial sustainability of future strategies and, at the same time, of the strategic sustainability of economic and financial performance.

financial statement to economic control: how to analyze the economic-financial situation of a company from a management point of view.

The different methods for analyzing financial statements.

financial statement reclassification and index analysis

The financial statement

Economic analyzes for crisis prevention and management

For the purpose of passing the exam, the following texts and teaching materials are recommended:
• Readings uploaded by the teacher on e-learning
• Slides, exercises and other material made available on the same platform


- Frontal lessons, for the fundamental concepts on which the theoretical reference models will be built;
- Incident and case discussions, to help the student develop quantitative data processing skills and grasp the impact of organizational complexity on the effectiveness of the analysis / diagnosis tools illustrated in the course;
- Company testimonials, to grasp the diffusion of these techniques in the world of businesses and professions
- Assignment (projects assigned by teachers to be carried out in groups, mandatory for attending students) to develop in the student the ability to analyze, design and implement the models illustrated in the course, in specific organizational and management contexts. Students' work (summary in PPT) will be evaluated (30% of the final grade) and will be presented and discussed in the classroom.

The course is highly recommended to all those who do not come from degree courses in economics or who are deficient in accounting and balance sheets.
The teacher is available for the reception of students every Monday from 16:00 to 17:00 (see the professor's web page for any changes and / or updates).