Academic year
2022/2023 Syllabus of previous years
Official course title
Course code
ET0063 (AF:339114 AR:180033)
On campus classes
ECTS credits
Surnames Pat-Z
Degree level
Bachelor's Degree Programme
Educational sector code
2nd Term
Course year
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This course contributes to the Bachelor's Degree Programme main objectives of training undergraduates able to work in private and public organizations, by developing knowledge and skills in the business administration area. In particular, the course provides the theoretical framework and the operational skills needed to apply management tools for business planning and budgeting at different types of companies. The course deals with both the accounting aspects and the organizational implications.
1) Knowledge and understanding
At the end of this course, students are expected to have developed a solid knowledge of the main aspects of the budgeting and business planning tools, such as:
- the role of budget, both from the financial and organisational perspective, and the budgeting process;
- the master budget components (operating budget, cash budget and capital budget);
- the preparatory analyses required by the development of a business plan;
- the contents of a business plan.

2) Applying knowledge and understanding
At the end of this course, students are expected to be able to apply the main planning tools. In particular:
- to prepare a master budget;
- to draw up a business plan, both in its qualitative and quantitative part.

3) Making judgements
At the end of this course, students are expected to be able to critically discuss the nature and uses of budget and business plan.
To attend this course, it is necessary to be familiar with the basic concepts of Economia Aziendale, Bilancio e analisi economico-finanziaria, and Analisi e contabilità dei costi. In particular, students are expected to have knowledge of the calculation and interpretation of financial ratios, cashflow statement structure and analysis, cost–volume relationships, breakeven point analysis.
- Budget as a management control tool
- The budget functions and uses
- The budgeting process: technical and managerial aspects
- The parts of the master budget and its preparation
- Variance analysis

Business plan
- Strategy and strategic planning
- Business plan objectives and structure
- The qualitative part of the business plan: the revenue-based approach and the cost-based approach
- The quantitative part of the business plan: the financial analysis and the projected financial statement
- Business plan assessment
Budget e Analisi delle Performance
Custom Publishing McGraw-Hill 2021
ISBN: 9781307735154

Cinzia Parolini, Business planning. Dall'idea al progetto imprenditoriale, Pearson 2020
ISBN: 9788891906151
The exam will be written on the whole program, with multiple choice as well as open questions.
An optional project work will be proposed on drafting a comprehensive business plan. Optional exercises will also be made available.
The course includes lectures during which the theoretical aspects are presented and examples of the analysis tools are carried out.
written and oral

This subject deals with topics related to the macro-area "Circular economy, innovation, work" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development

Definitive programme.
Last update of the programme: 07/12/2022