Università degli Studi di Napoli "Parthenope"

Teaching language
Italian

Learning objectives
The course purposes to provide the technical tools in order to interpret the entity’s dynamics through the analysis of the financial ratios and the cash flow analysis, thus performing comparisons over time (time-series analysis) and in space (cross-sectional analysis), that is comparing company performance over time and with reference to other companies in the same sector or industry average. This will enable students to gain full awareness of the entity’s situation in order to make managerial decisions.

Communication:
Students will demonstrate to display and communicate their acquired knowledge properly.

Lifelong learning skills:
Students will demonstrate to display a good attitudes towards learning and the application of the acquired knowledge.

Prerequisite
The knowledge of the “Economia aziendale” (Business administration), accounting and financial statements.

Study programme
The ratio analysis. Its role in the management control and its relevance for decision-making. Reclassification techniques of the balance sheet. Reclassification techniques of the income statement. The system of asset and liabilities ratios, financial ratios, economic ratios and rotation ratios. The cash flow analysis.

The coursework includes two sets of lectures depending on feedbacks from students. Indicatively, the course is scheduled as follows:

First block (24 hours):
The ratio analysis. Its role in the management control and its relevance for decision-making. Reclassification techniques of the balance sheet. Reclassification techniques of the income statement.

Second block (24 hours):
The system of asset and liabilities ratios, financial ratios, economic ratios and rotation ratios. The cash flow analysis.

Course organization
Lectures, exercises and in-depth analyses.

Assessment methods
The assessment of the exp