| Data |
Inizio |
Fine |
Sintesi della lezione |
Luogo |
| 21/10/2025 |
09:00 |
11:00 |
COURSE PRESENTATION - EVALUATION OF ECONOMIC RESULTS OF FARMS ACCORDING TO THE CIVIL BALANCE SHEET APPROACH - BALANCE SHEET, INCOME STATEMET, ROI, ROE |
Polo di Agraria |
Edificio A3 |
Aula 16 |
| 30/10/2025 |
11:00 |
13:30 |
Main differences between fully, partially, and zero-wear and tear capital. Elements constituting Assets, and Liabilities and Owner’s equity on the Balance Sheet.
|
Polo di Agraria |
Edificio A3 |
Aula 16 |
| 06/11/2025 |
11:00 |
13:30 |
Difference between working capital and fixed capital on the Balance Sheet. Principles used to calculate the value of the various categories of inventory.
|
Polo di Agraria |
Edificio A3 |
Aula 16 |
| 13/11/2025 |
11:00 |
13:30 |
Net Book Value and type of capital for which is it calculated. Calculation criteria. |
Polo di Agraria |
Edificio A3 |
Aula 16 |
| 18/11/2025 |
11:00 |
13:30 |
Type of Liabilities. short-term debt; medium-long term debt; set-aside funds. Equity - Net Capital calculation. |
Polo di Agraria |
Edificio A3 |
Aula 16 |
| 27/11/2025 |
11:00 |
13:30 |
Composition of Total Revenue; Saleable Production; Increase in Fixed Assets; Government Aid Affecting Operating Costs.
|
Polo di Agraria |
Edificio A3 |
Aula 16 |
| 04/12/2025 |
11:00 |
13:30 |
Current costs; Labor costs; Multi-year costs. Operating income. Extra-characteristic management. Net income. |
Polo di Agraria |
Edificio A3 |
Aula 16 |
| 11/12/2025 |
11:00 |
13:30 |
Calculation of ROI and ROE and its modification in individual agricultural businesses or simple partnerships, where the entrepreneur and his family contribute labour and capital. |
Polo di Agraria |
Edificio A3 |
Aula 16 |
| 18/12/2025 |
11:00 |
13:30 |
Calculation of the portion of operating and net income attributable to capital. Calculation of the portion of operating and net income attributable to labour. |
Polo di Agraria |
Edificio A3 |
Aula 16 |
| 09/01/2026 |
11:00 |
13:00 |
Evaluating ROI and ROE results in a family-run farm.
|
Polo di Agraria |
Edificio A3 |
Aula 16 |
