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Management Engineering - Accounting, Finance & Control

Accounting, Finance & Control


Synthetic program:

The course Accounting Finance & Control (AFC) aims at providing theoretical frames and instruments to understand and manage "numbers" and "key information" for enterprises. The course aims at enabling future engineers to: -Understand which are key information and numbers to support companies in pursuing enterprise value. Interpret enterprise sustainability through economic and financial trends. - Measure, analyze and manage enterprise performances and the contribution of different organizational areas. -Analyze financial needs in face of present and future (forecasted) trends, assessing alternatives to cover these needs (equity and debt). -Be able to interact, through key numbers, with enterprise stakeholders.

o The “Accounting, Finance and Control” (AFC) domain: the role of financial accountants and controllers and its evolution over time
o The “AFC” organizational unit within the enterprise
o The main activities performed by the “AFC” organizational unit o Accounting-based Performance Measures. The application to a real case: the analysis of consolidated financial statements of a business group
o Value Based indicators: Discounted Cash Flow techniques. Enterprise Value vs. Equity Value. The calculation of Free Cash Flows. The discounting factor: the cost of capital. Relative Valuation.
o Value Drivers (non-financial performance measures and risk indicators)
o The “Planning” phase: the elaboration of operating, capital and cash flow budgets, and financial planning.
o The “Control” phase: periodic management reporting. The structure and content of management reports. Corporate dashboards and balanced scorecards.
o Measuring and reporting performance of internal responsibility centres.
The performance of internal profit/investment centres (Business Units, Divisions). Corporate costs allocation and transfer pricing.

Lecture Notes

Complete course:

Type File name Year
Digital notes Completed notes of the course 2020/2021
Digital notes Completed notes of the course v2 2020/2021
Digital notes Completed notes of the course 2015/2016
Digital notes Completed notes of the course 2014/2015
Digital notes Completed notes of the course 2013/2014

Divided by topic:

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Digital notes Diritto tributario 2013/2014

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Exercises

Complete course:

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Divided by topic:

Type File name Year
Digital notes Budgeting 2018/2019
Digital notes Cash flows 2015/2016
Digital notes Company valuation 2015/2016
Digital notes Corporate costs allocation 2018/2019
Digital notes Cost of capital 2018/2019
Digital notes Discounted cash flows 2016/2017
Digital notes Multiple choice : Budgeting 2018/2019
Digital notes Multiple choice : Corporate cost allocation 2018/2019
Digital notes Multiple choice : Financial planning 2018/2019
Digital notes Multiple choice : Financial statements 2018/2019
Digital notes Multiple choice : Ratio analysis 2018/2019
Digital notes Multiple choice : Transfer pricing 2018/2019
Digital notes Recap esercitazioni con excel 2018/2019

Other:

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Exams

First partial exam:

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Second partial exam:

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Full exam:

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Oral exam:

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Multiple choice test:

Type Date
Text and solution 16/01/2019
Text and solution 17/01/2019
Text and solution 04/02/2019
Text and solution 26/06/2019
Text and solution 17/07/2019
Text and solution 04/09/2019
Text and solution 17/01/2020
Text and solution 10/02/2020
Text and solution 14/07/2021

Other:

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Other

Laboratory:

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Projects:

Presentations:

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Collections of notes, exercises or exams:

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Live

Quick daily notes, exercises and audio recordings. Files will be approved on priority but deleted after 365 days. 2 points will be assigned by default.

Quick contents:

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