EDUCATIONAL OBJECTIVES
The course aims to provide students with knowledge for:
- analysis and understanding of the company's financial dynamics;
- the analysis and use of models and operational tools for budget analysis for a company check-up with a view to survival and development;
- the evaluation of investment decisions;
- the assessment and management of the composition of the sources of funding;
- the analysis of corporate governance to ensure sustainable growth with a view to creating value

TEACHING ORGANIZATION

DISTRIBUTION TEACHING
96 ONLINE VIDEO LESSONS (12 TEACHING UNITS - TWO HOURS DURATION FOR EACH CFU)

INTERACTIVE TEACHING
N. 2 INTERACTIVE LESSONS PER CFU
N. 5 THEMATIC DISCUSSIONS ON THE TEACHING FORUM (TOPIC) AND N. 2 POST PER CFU AS FROM THE GUIDELINES ON THE EDUCATION OF THE PQA
N. 2 E-TIVITY EVERY 5 ECTS
N. 1 TEST FOR EACH CFU (Didactic Unit) WITH 8 MULTIPLE ANSWERED QUESTIONS

COURSE PROGRAM

1. Budget analyzes: methodological approaches and operational tools
2. The study of financial dynamics
3. The supplementary financial analysis tools for a company check-up
4. Financial analysis for investment decisions
5. Methodological approaches and operational techniques for the evaluation of investment projects
6. Financial planning and financing decisions
7. Financial structure and debt limits
8. Analysis models and operational tools for the evaluation of financing alternatives
9. Financial analysis and value creation

METHOD OF VERIFICATION OF PROFIT IN ITINERE

The degree of learning of students is constantly monitored through the tools and methods of verification.
In particular, in order to make the verification and certification of the educational outcomes feasible, the teacher and the tutor will take into account:
1. automatic tracking of training activities by the system - reporting;
2. didactic and technical monitoring (in terms of quantity and quality of interactions, compliance with didactic deadlines, delivery of the required documents, etc.).
3. ongoing training tests, also for self-assessment (eg multiple choice tests, true / false, sequence of questions with different difficulties, simulations, concept maps, papers, group projects, etc.);
4. the final exam, during which the work done online is taken into account and valued (remote activities, quantity and quality of online interactions, etc.).
The evaluation, in this context, takes into account several aspects:
to. the result of a certain number of intermediate tests (online tests, development of papers, etc.);
b. the quality and quantity of participation in online activities (frequency and quality of interventions that can be monitored through the platform);
c. the results of the final test.

Therefore, the data collected will be evaluated by the teacher for the evaluation of the student.

ASSESSMENT METHODS AND OBJECTIVES OF THE FINAL EXAM

Access to the exam is subject to recognition of attendance, which will be attested with the appropriate certificate at the time of booking the exam, which will certify that the didactic verification activities have been carried out in progress and at the level of the work carried out in the various exercises.
The exam will consist of an oral interview and the mark will be expressed in 30/30
The exam is carried out in oral form. The student will receive from the commission at least three questions on the topics described in the course program.
The exam aims to assess the achievement of educational objectives. In particular:
A) the degree of knowledge and application skills of the financial statement analysis tools;
B) the degree of knowledge and application skills of the methodologies for analyzing the financial dynamics of the company;
C) the ability of critical analysis in formulating autonomous and aware judgments regarding the interpretations of the main classes of corporate financial analysis.

With reference to the vote, a maximum of 10 points will be awarded for each objective verified as per points a, b and c.
In order to pass the exam, a minimum score of 6 points per goal is required.
Honors will be awarded if the student:
a) acquires the maximum score assigned to all objectives
b) demonstrates full autonomy in conducting the oral interview
c) shows critical analysis and problem solving skills on the topics covered

- METALLO G., Finanza sistemica per l’impresa, (Terza Edizione), GIAPPICHELLI EDITORE, 2013
- BRUSA L., GUELFI S., ZAMPROGNA L., Finanza d’impresa , ETAS, 2001
- PAOLUCCI G., Analisi di bilancio e finanziaria, F. ANGELI, 2021
- RICCIARDI A., Analisi di bilancio. Valutazione dei rischi, HOEPLI, 2022