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Èconomie et gestion des entreprises (Academic Year 2019/2020) - Financial management

Introduction to business administration



Slides

Leçon n. 1: Managing in Organisations
   Introduction
   Management and organisation
   The tasks of managing 		Vai alla slide della lezione Paola Demartini
Leçon 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 		Vai alla slide della lezione Paola Demartini
Leçon n. 3: The Environment of Management
   Environmental influences on the organization
   Cultures
   The competitive environment
   The general environment
   Stakeholders mapping 		Vai alla slide della lezione Paola Demartini
Leçon n. 4: Planning
   Introduction
   The purpose and the content of plans
   The process of planning 		Vai alla slide della lezione Paola Demartini
Leçon n. 5: Strategic Management
   Introduction
   The strategic management process
   Levels of strategy
   Alternative ways to deliver strategy 		Vai alla slide della lezione Paola Demartini
Leçon n. 6: Decision Making
   Introduction
   Tasks in making decisions
   Types of decisions
   Decision-making conditions
   A case study: The Virgin Group 		Vai alla slide della lezione Paola Demartini
Leçon n. 7: Organisation
   IIntroduction
   Designing a structure
   Grouping jobs into functions and divisions
   Mechanistic and organic structures
   Learning organisations 		Vai alla slide della lezione Paola Demartini
Leçon n. 8: Accounting theory
   Introduction to Theory
   Positive Accounting Theory
   Normative Accounting Theory
   Observations about Theory
   Some Specific Theories 		Vai alla slide della lezione John Dumay
Leçon n. 9: The conceptual framework. Part one
   The Conceptual Framework
   History
   Current developments
   Purpose, objectives and assumptions 		Vai alla slide della lezione John Dumay
Leçon n. 10: The conceptual framework. Part two
   Qualitative characteristics
   Elements of financial statements
   Benefits, problems and issues 		Vai alla slide della lezione John Dumay
Leçon n. 11: Standard setting
   Rules-based versus principles-based standards
   Theories of regulation
   The political nature of setting accounting standards 		Vai alla slide della lezione John Dumay
Leçon n. 12: Measurement
   Measurement in Accounting
   Measurement and Accounting Standards
   Measurement and Quality of Accounting Information
   Fair Value Accounting 		Vai alla slide della lezione John Dumay
Leçon n. 13: Products of the financial reporting process
   The reporting entity
   Reporting periods
   Manipulating earnings
   Excluding intangibles and intellectual capital
   Voluntary disclosure 		Vai alla slide della lezione John Dumay
Leçon 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? 		Vai alla slide della lezione John Dumay
Leçon n. 15: Non-financial reporting and disclosure
   Sustainability Reporting
   Non-financial Reporting Initiatives
   The future of reporting and disclosure 		Vai alla slide della lezione John Dumay
Leçon n. 16: Responsibility Accounting
   Introduction
   Decentralized responsibility
   The control process 		Vai alla slide della lezione Wojciech Czakon
Leçon n. 17: Management Accounting Principles
   Introduction
   Roles of management accounting
   Financial vs management accounting 		Vai alla slide della lezione Wojciech Czakon
Leçon n. 18: Costing Systems
   Introduction
   Direct and indirect costs
   Variable and fixed costs
   Inventoriable and period costs 		Vai alla slide della lezione Wojciech Czakon
Leçon n. 19: Cost-Volume-Profit Analysis
   Introduction
   The equation
   Typical decisions taken with CVP 		Vai alla slide della lezione Wojciech Czakon
Leçon n. 20: Performance Measurement
   Introduction
   Designing a performance measurement system
   Implementation obstacles
   Ethical issues 		Vai alla slide della lezione Wojciech Czakon
Leçon n. 21: Responsibility Centers
   Introduction
   Cost center
   Revenue center
   Profit center
   Investment center 		Vai alla slide della lezione Wojciech Czakon
Leçon n. 22: Budget Planning
   Introduction
   Incremental budgeting
   Zero Based budgeting 		Vai alla slide della lezione Wojciech Czakon
Leçon n. 23: Organization of Budget Planning
   Introduction
   Top-down process
   Bottom-up process 		Vai alla slide della lezione Wojciech Czakon
Leçon n. 24: Budget Controlling
   Introduction to controlling
   Deviation analysis
   Deviation interpretation and reaction 		Vai alla slide della lezione Wojciech Czakon
Leçon n. 25: Quality Management
   Introduction to Quality Management Principles
   ISO 9000:2014
   Techniques 		Vai alla slide della lezione Wojciech Czakon