The course Financial Metrics will provide students the knowledge and tools for the assessment of the overall performance considering the financial perspective as providing the basic business metric, which needs to be integrated with non-financial measures for a full understanding, effective decision making and management of the business.
To this aim, the basic financial and management accounting concepts and the most relevant tools adopted in a business - both for external reporting and decision making - will be explained.
The course will recall the basic knowledge on financial statements and reporting: the key principles of the financial statements and the main techniques for their analysis and interpretation will be presented. Basic concepts of corporate governance will complement the content. Then the variety of the different reports in corporate reporting, mandatory and voluntary, will be analysed. A special focus will be provided on the reporting of non-financial information and accounting for sustainability.
The course will also introduce to the basic concepts and tools of management accounting, in particular cost classifications, Cost-Volume-Profit analysis and cost allocation.
Finally, the course will also provide key insights into significant trends of accounting change, linked to digitalization and environmental issues, that is shaping and evolving the functioning and the role of accounting.
- Docente: Lino Cinquini
- Docente: Giacomo Pigatto
- Docente: Andrea Tenucci