Environmental accounting and management

A.A. 2017/2018
12
Crediti massimi
96
Ore totali
SSD
SECS-P/07 SECS-P/08
Lingua
Inglese
Obiettivi formativi
"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."
Risultati apprendimento attesi
"The main goal of this course is to let students achieve knowledge and skills in respect of cost accounting and cost analysis, financial statements and finally the evaluation of financial performance. These can be summarized as follows:
- Understanding the cost analysis and cost accounting.
- Understanding the accounting methodology related to the processes of data classification, gathering and recording.
- Correctly valuating principal financial statement items.
- Evaluating and interpreting financial reports in order to determine the company's performance.
- Evaluating and interpreting financial performance using financial ratios and flows."
Programma e organizzazione didattica

Edizione unica

Responsabile
Periodo
Primo semestre
Prerequisiti e modalità di esame
Written exam with a mix of open and multiple choice questions
Metodi didattici
Lectures and case studies
Accounting
Programma
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.
Informazioni sul programma
Written exam with a mix of open and multiple choice
questions.
Propedeuticità
Info non disponibile
Prerequisiti e modalità di esame
Info non disponibile
Metodi didattici
Lectures and case studies
Materiale didattico e bibliografia
Written exam with a mix of open and multiple choice
questions.
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
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/i
Ricevimento:
Su appuntamento (scrivere una mail andrea.ganzaroli@unimi.it)
Via Celoria 2 2nd Piano
Ricevimento:
Su appuntamento. Scrivere mail a luigi.orsi@unimi.it.
via celoria 2, primo edificio, primo piano, ufficio 19