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Economics and business administration (Academic Year 2020/2021) - Financial management

Introduction to business administration



Slides

Lesson n. 1: Managing in Organisations
   Introduction

   Management and organisation

   The tasks of managing
Go to this slide Paola Demartini
Lesson n. 2: Models of management
   Why study models of management?

   The competing values framework

   Rational goal models

   Internal process models

   Human relation models

   Open system models

   A summary
Go to this slide Paola Demartini
Lesson n. 3: The Environment of Management
   Environmental influences on the organization

   Cultures

   The competitive environment

   The general environment

   Stakeholders mapping
Go to this slide Paola Demartini
Lesson n. 4: Planning
   Introduction

   The purpose and the content of plans

   The process of planning
Go to this slide Paola Demartini
Lesson n. 5: Strategic Management
   Introduction

   The strategic management process

   Levels of strategy

   Alternative ways to deliver strategy
Go to this slide Paola Demartini
Lesson n. 6: Decision Making
   Introduction

   Tasks in making decisions

   Types of decisions

   Decision-making conditions

   A case study: The Virgin Group
Go to this slide Paola Demartini
Lesson n. 7: Organisation
   IIntroduction

   Designing a structure

   Grouping jobs into functions and divisions

   Mechanistic and organic structures

   Learning organisations
Go to this slide Paola Demartini
Lesson n. 8: Accounting theory
   Introduction to Theory

   Positive Accounting Theory

   Normative Accounting Theory

   Observations about Theory

   Some Specific Theories
Go to this slide John Dumay
Lesson n. 9: The conceptual framework. Part one
   The Conceptual Framework

   History

   Current developments

   Purpose, objectives and assumptions
Go to this slide John Dumay
Lesson n. 10: The conceptual framework. Part two
   Qualitative characteristics

   Elements of financial statements

   Benefits, problems and issues
Go to this slide John Dumay
Lesson n. 11: Standard setting
   Rules-based versus principles-based standards

   Theories of regulation

   The political nature of setting accounting standards
Go to this slide John Dumay
Lesson n. 12: Measurement
   Measurement in Accounting

   Measurement and Accounting Standards

   Measurement and Quality of Accounting Information

   Fair Value Accounting
Go to this slide John Dumay
Lesson n. 13: Products of the financial reporting process
   The reporting entity

   Reporting periods

   Manipulating earnings

   Excluding intangibles and intellectual capital

   Voluntary disclosure
Go to this slide John Dumay
Lesson n. 14: Current and critical perspectives in intellectual capital
   The knowledge economy and Intellectual Capital

   Market to book ratios

   Intellectual Capital Reporting

   Intellectual Capital and greater profitability?
Go to this slide John Dumay
Lesson n. 15: Non-financial reporting and disclosure
   Sustainability Reporting

   Non-financial Reporting Initiatives

   The future of reporting and disclosure
Go to this slide John Dumay
Lesson n. 16: Responsibility Accounting
   Introduction

   Decentralized responsibility

   The control process
Go to this slide Wojciech Czakon
Lesson n. 17: Management Accounting Principles
   Introduction

   Roles of management accounting

   Financial vs management accounting
Go to this slide Wojciech Czakon
Lesson n. 18: Costing Systems
   Introduction

   Direct and indirect costs

   Variable and fixed costs

   Inventoriable and period costs
Go to this slide Wojciech Czakon
Lesson n. 19: Cost-Volume-Profit Analysis
   Introduction

   The equation

   Typical decisions taken with CVP
Go to this slide Wojciech Czakon
Lesson n. 20: Performance Measurement
   Introduction

   Designing a performance measurement system

   Implementation obstacles

   Ethical issues
Go to this slide Wojciech Czakon
Lesson n. 21: Responsibility Centers
   Introduction

   Cost center

   Revenue center

   Profit center

   Investment center
Go to this slide Wojciech Czakon
Lesson n. 22: Budget Planning
   Introduction

   Incremental budgeting

   Zero Based budgeting
Go to this slide Wojciech Czakon
Lesson n. 23: Organization of Budget Planning
   Introduction

   Top-down process

   Bottom-up process
Go to this slide Wojciech Czakon
Lesson n. 24: Budget Controlling
   Introduction to controlling

   Deviation analysis

   Deviation interpretation and reaction
Go to this slide Wojciech Czakon
Lesson n. 25: Quality Management
   Introduction to Quality Management Principles

   ISO 9000:2014

   Techniques
Go to this slide Wojciech Czakon