BUSINESS ANALYSIS

The course aims to transfer knowledge about tools and methods of business analysis, with particular focus on the topics of economic, financial and value performance of companies, as well as measuring ESG performance.

Good knowledge of accounting and financial statement.

KNOWLEDGE AND UNDERSTANDING: the student will have acquired the knowledge of the tools and methods of analysis of the economic, financial and sustainability performance of companies; APPLYING KNOWLEDGE AND UNDERSTANDING: the student will have achieved the ability to analyze the economic, financial and sustainability performance of companies using the methods and techniques acquired; MAKING JUDGMENT: the student will have developed the ability to formulate critical judgments on the economic, financial and sustainability performance of companies; COMMUNICATION SKILLS: the student will be able to communicate ratings and judgments on the economic, financial and sustainability performance of companies; LEARNING SKILLS: the student will have acquired the learning skills necessary for the continuation and conclusion of studies independently.

Financial statement and sustainability reporting, IAS-IFRS e ITA GAAP, balance sheet and profit and loss statement reclassification, liquidity ratios, key performance indicator, leverage effects (operative and financial), double materiality, sustainability KPIs, value analisys and value diagram, Cash flow analysis.

Analisi Aziendale, F. Di Lazzaro G. Musco, Giappichelli, 2021 – Casi svolti di analisi di bilancio, F. Di Lazzaro G. Musco, Giappichelli 2014 (e-book) – teaching material

Lessons, case studies, documents and reports of listed companies

The evaluation of students with the status of "attending" will take place through: - an intermediate test with a weight of 30% on the final grade; a written final exam consisting of questions on the theoretical and applied part of the course program with a weight on the final grade of 70%. The type of questions will be communicated before the exam. The evaluation of students with the status of "non-attending" will take place (100%) through a final written test consisting of questions and exercises on the broader program reserved for them which will be communicated to them by the professor and which will consist of the material uploaded on the learn platform as well as research documents and additional articles and materials

The master thesis will be discussed with the professor, preferably at the end of the course. The topics might concern everything that was explored during the course and even broader concepts. The professor will provide more information about his aspect during the course