Course Form to Fill In

Course form to fill in

Course title :

ACCI67E-PRODUCTIVITY AND PROFITABILITY ASSESSMENT USING FINANCIAL STATEMENTS

Language of instruction:

english

Staff responsible for the course:

Diego Prior

Lecturers:

Write there the list of lecturers for the whole course, under the format First name SURNAME / First name SURNAME / …

1) Course presentation

Aims:

Draw up a list of competencies and/or skills that the student should have acquired or improved at the end of the course. This list should be provided from the student’s point of view.

You can write an introduction paragraph if you like to.
You must fill in the second field under the format “the student should be able to…”, using action verbs such as define, realise, control…

Taking an empirical perspective, this course is focused on the analysis of firms performance by using the information included in the annual reports.
At the end of the course, the student should be able to:
Define, analyse and operate concepts in management as profitability, productivity, fixed capacity ocupation rate, prices index and outputs and inputs mix.
Apply the afore-mentioned skills to analyse a real firm operating in the services sector and benchmark its performance with other competitor firms.

Prerequisites:

You must not write courses’ codes or names, but identify the preliminary skills as the knowledge or the know-how needed to efficiently follow this course.

Write it out in terms of knowledge and methodologies required to follow this course (this would help students from direct entry to position themselves).

Fundamentals of finance
Financial statement analysis

Course contents:

Here, an abstract of the course can be given or the different chapters of the course can be simply written down.

The description should not take more than half a page in Word.

1. DEFINITION OF THE ECONOMIC AND FINANCIAL VARIABLES NEEDED TO
APPLY THE ANALYSIS.
1.1 Normalised variables for the Balance Sheet. Derived variables and basic
relations.
1.2 Normalised variable for the Profits and Loss account.
1.3 Comparison with the sectorial information. The BACH database for European
economic sectors.
2. ASSESSMENT OF THE ECONOMIC PERFORMANCE: THE PROFITABILITY
RATIOS
2.1 The profitability ratios: ROE, ROI and ROA.
2.2 Profitability ratios break down.
3. TEMPORAL ANALYSIS: HOW TO DETERMINE THE CHANGES.
3.1 Changes in absolute and in relative terms. The index numbers.
3.2 Rates of growth.in discrete and continuous time periods.
4. MULTIFACTOR PRODUCTIVITY AND PROFIT MARGINS
4.1 Meaning of productivity and empirical definitions.
4.2 Profit margin, output and input prices, output and input mix and productivity.
4.3 The accounting information and the productivity indices.
5. EXTENSIONS OF THE MULTIFACTOR PRODUCTIVITY INDEX
5.1 The fixed inputs and their capacity utilisation.
5.2 The variable inputs. Nominal and real productivity indices.
5.3 The use the profitability-margin-productivity model to negociate future operations.
5.4 How to simulate prospective time periods.

Course form:

The following section will explain the working load table that have to be filled in below (Table n°1).

Here, you just need to explain the specificities linked with the educational organization if there are some.

2 ) Working load

Here, you should allocate the effective working load of the course, including an estimation of the personal work required from the student. This section has changed slightly since the course form has to stick to the Catholic University requirements.

As notes, we could find some indications about the nature of the workl (group works, books’ readings…)

TABLE 1

Course’s types / Number of hours / Notes
Effective presence (hours of actual presence in class) / 18
Training from a distance (video-conferences) / -
Self-learning (research, e-learning and books’readings)
Outdoors-training (in firms)
Personal work (exercices, assignments, and exams preparation) / 27
Total working time for the student / 45

3 ) EDUCATIONAL METHODS3 ) EDUCATIONAL METHODS

Tick here the different educational methods used:

Course

Projects

Tutorials

E-Learning and/or Self-learning

Interactive courses

Coaching

Research

Presentations

Seminars

Visits

Interactive courses

PBL course

4 ) ASSESSMENT

Sum up briefly the course assessment’s mechanism.

This will introduce the assessment’s table that you have to complete below (table n°2).

List the assessment for each modality.

TABLE 2

Modality / Type of control / Length (h) / Number / Weighting (%) / Comments
Continuous assessment / Mid-term exam
Oral presentation
MCQ
Participation / 20
Written final exam / 35
Others / Project
Written assignment
Oral academic defense
Case study / 45
Total / 100%