Environmental accounting and management

A.A. 2016/2017
12
Crediti massimi
96
Ore totali
SSD
SECS-P/07 SECS-P/08
Lingua
Inglese
Obiettivi formativi
Modulus: Accounting

The first part discusses the fundamentals of cost analysis and cost accounting: (i) nature and purpose of cost accounting; (ii) cost classifications; (iii) cost-volume profit analysis; (iv) segment profit analysis.

The second part presents the fundamentals of financial accounting: (i) nature and purpose of financial accounting; (ii) basics of financial accounting, with specific respect to transaction analysis and to the preparation, use and interpretation of general-purpose financial statements; (iii) basic accounting terminology; (iv) analysis and interpretation of financial performance.


Modulus: Environmental Management

Goals and learning outcomes
There continues to be an increase in global pressure on manufacturers to be held accountable for their environmental footprint. Industries are starting to understand that setting environmental goals will not only reduce their overall impact, but also result in a significant cost savings and, possibly, in a competitive advantage.

This course will discuss key concepts such as the relationship between environmental performance and competitiveness, an understanding of how an organization can produce impacts on the environment, and the approaches and methods (as well as the organizational, managerial and operational tools) that can be developed to effectively manage and prevent those impacts.
Programma e organizzazione didattica

Edizione unica

Responsabile
Periodo
Primo semestre
STUDENTI FREQUENTANTI
Prerequisiti e modalità di esame
Written exam with a mix of open and multiple choice questions
Metodi didattici
Lectures and case studies
Accounting
Programma
First part
1. Overview on financial accounting
2. Cost classifications
3. Cost volume profit analysis
4. Segment profitability analysis
Second part
1. The basic financial statements: an overview
2. Investing and financing decisions and the Balance sheet: Transaction analysis and the accounting equation
3. Operating decisions and the Income statement :The revenue and matching concepts and the adjustments
4. Analysis of financial statements
Metodi didattici
Lectures and case studies
Materiale didattico e bibliografia
Teaching and reading materials provided in class
Environmental management
Programma
1. Introduction and overview
2. Life-cycle perspective: circular economy
3. Role of environmental regulation
4. Consumer perceptions
5. Greenwashing
6. CSR and stakeholder engagement
7. Environmental impacts of products and production cycles
8. Green Management
9. LCA and PEF
10. PEF Methodology
11. Supply chain management
12. Eco-innovation
13. EMAS
14. Ecolabel
Metodi didattici
Lectures and case studies
Materiale didattico e bibliografia
Teaching and reading materials provided in class
STUDENTI NON FREQUENTANTI
Prerequisiti e modalità di esame
Written exam with a mix of open and multiple choice questions
Accounting
Programma
First part
1. Overview on financial accounting
2. Cost classifications
3. Cost volume profit analysis
4. Segment profitability analysis
Second part
1. The basic financial statements: an overview
2. Investing and financing decisions and the Balance sheet: Transaction analysis and the accounting equation
3. Operating decisions and the Income statement :The revenue and matching concepts and the adjustments
4. Analysis of financial statements
Materiale didattico e bibliografia
First part:
Teaching and reading materials provided by the teacher
Second part:
Libby, Libby, and Short, Financial Accounting (8th edition), McGraw-Hill, Chapters: 1, 2, 3, 4, 13.
Environmental management
Programma
1. Introduction and overview
2. Life-cycle perspective: circular economy
3. Role of environmental regulation
4. Consumer perceptions
5. Greenwashing
6. CSR and stakeholder engagement
7. Environmental impacts of products and production cycles
8. Green Management
9. LCA and PEF
10. PEF Methodology
11. Supply chain management
12. Eco-innovation
13. EMAS
14. Ecolabel
Materiale didattico e bibliografia
Teaching and reading materials provided in class (available online)
Moduli o unità didattiche
Accounting
SECS-P/07 - ECONOMIA AZIENDALE - CFU: 6
Lezioni: 48 ore
Docente: Orsi Luigi

Environmental management
SECS-P/08 - ECONOMIA E GESTIONE DELLE IMPRESE - CFU: 6
Lezioni: 48 ore
Docente: Iraldo Fabio

Docente/i
Ricevimento:
Su appuntamento. Scrivere mail a luigi.orsi@unimi.it.
via celoria 2, primo edificio, primo piano, ufficio 19