Knowledge of a financial statement, a balance sheet.
Knowledge of the incomes and expenses.
Knowledge of costs (calculation of the cost of labour force, direct and indirect costs, variable and fixed costs) and revenues.
Knowledge of depreciation, useful life and duration of an item.
Study materials will be distributed during the course and will be uploaded on the Moodle platform.
Prerequisites
None yet it is preferred the attendance of the "Adult Education" and "Methodology of the research" courses held by Prof. Federighi and Boffo
Teaching Methods
The themes will be investigated through the use of practical discussion, debate, and project works.
Students attending the course will take part to Lectures, Seminars and workgroups.
The lecture is held on campus. If needed, Professor can register lessons as video conferences and upload them on the Moodle platform through “Teleskill live” software.
Type of Assessment
The examination will be oral and written.
Students will write a paper (approximately 15 pages), regarding a research topic to be discussed in front of the class and the teacher. The paper will be delivered by e-mail or on the Moodle platform to the teacher, five days before the examination. Students will prepare a powerpoint presentation of the research's contents.
Course program
Fundamental topic of the lecture are:
• Direct and indirect/fixed and variables/labour force costs and revenues
• Costs and incomes
• Depreciation and useful life of a material and immaterial good
• Balance sheet and financial statement
• Evaluating the costs of an individual training course
• Evaluating and organization of a training course.
• Evaluating at a macro level the costs of a training policy/strategy/decision.
The themes will be investigated through the use of practical discussion, debate, and project works.