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Descrizione dell'insegnamento |
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The course aims to provide the logic, the methodological background and the tools to understand the accounting information (financial staments analysis and cash flows), with particular regard to companies operating in the industrial, commercial, plant and services. The accounting information are mandatory for the companies; they belong to the culture of the actors who, for various reasons, assume responsibility for decision-making process: CEO, senior management, operational managers, controllers. The financial statements is the central source of information for the administration and transparency on the management, strategies and performance. Therefore, its intelligibility involves all stakeholders: shareholders, banks, public administrations, customers and suppliers, staff, community. The preparation of financial statements, its language and its interpretative keys constitute fundamental elements of the corporate culture. The financial statements plays a central role in training of the students in the Faculty of Economic, regardless of their professional career. |