Provide students with the necessary elements for understanding the economic and financial management of wine businesses. Students will be able to analyze the budget items, and their indexes.
The course will address the following topics:
Business classification, structure and definition of firm
The factors of production and their evaluation
Business management aspects: financial, economic, asset management.
Financial and economic equilibrium of the enterprise.
The assessment of the company's economy
the financial statements; reclassification and analysis of the balance sheet and income statement.
The assets and liabilities of the balance sheet.
Costs and Costs of the Income Statement.
Economic Investment Analysis: Business Plan, Cash Flows, Current Net Value, Internal Rate of Return.
Break-even point analysis
- Calculation of the budget indices
- budget analysis of winegrowing companies
- Breakevenpoint calculation
|Angela Broglia Guiggi - Corrado Corsi - Giorgio Mion||Economia Aziendale||Giappichelli||2009||978-8-834-89681-5|
The exam will be written with open questions on the main topics discussed during the course and with an additional exercise with budget analysis.
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