Management of technologies, innovation and sustainability

First part - Performance and business decisions. Introduction to performance measurement - Interpreting business performance - Fact and value in decisions - Rationality in decisions - Resilience. Second part - Financial analysis. Introduction to financial analyzes - Starting data for financial analysis - Interpretation of balance sheet data and preliminary analyzes - Balance sheet reclassifications - Income statement reclassifications - Balance sheet performances - Financial performance and analysis of cash flows - Economic performance - Overall performance: sustainability of financial debt and global indicators - Interpretation of the consolidated financial statements.

Previous knowledge: 1) the firm as an economic institute; 2) the enterprise in its most general economic features; 3) basic accounting; 4) basic corporate finance.

A) Readings on performance and decision making: a) LIKIERMAN SIR ANDREW (2008), Performance Measurement: Introductory Note & Some Relevant Acronyms, Performance Measurement Elective, London Business School, London. b) RERUP C. (2006), “Success, Failure and the Gray Zone: How Organizations Learn (or Don’t) from Ambiguous Experience”, Academy of Management Best Paper Proceedings (66th), Atlanta, August 11-16. B)PISONI P., DEVALLE A. (2016), Analisi finanziaria, 2° edizione, Giuffrè, Milano (part III exluded)

Optional.

The final exam is oral, and includes 5 questions: - the first one is general/introductory; - the second and third ones are theoretical and related the to key definitions included in the course program; - the fourth and fifth ones are applications related to models, functions and ratios included in the course program. Each question is worth 6 points out of 30, for an overall maximum of 30 points out of 30. The exam aims to verify the knowledge arguments discussed during the course, as well as analytical and argumentative skills. The student must demonstrate the ability to apply the acquired knowledge and a good ability of making connections among topics. Laude is for brilliant students, capable of making connections among topics, showing critical thinking and proposing personal considerations, also connected to current economic events.

In class theoretical lessons and applications with the professor.