Metodologie e determinazioni quantitative d'azienda (ex Teoria del Bilancio) + simulazione esame

Teoria del bilancio

Appunti ed esercizi

Argomenti trattati

• Teoria del bilancio di esercizio (punti di vista del bilancio, stakeholder, fine alfa e fine beta)
• Pratica del bilancio di esercizio (clausola generale, criteri di valutazione e postulati)
• Parte speciale (documenti del bilancio, azioni, variazioni del capitale sociale, analisi del bilancio)
• Esercizi (fine Alfa, fine Beta, prestito obbligazionario, ammortamento, rimanenze)

PBKNF ABH? FH FK AF BOBN FSFKH OFOPBI SFB A HBCFI L G G EM =B NG LCLM F CG ECPP M I M = FIE LLI CECLMC = M M C F == GCLFC C NM A E PC GQ CG ECPP M I =BV E CFI L V C GM M O L C MMCOC Q I MI =BV E CFI L V I M E LCLM F F C GM = LCLM F = F C= G E F C GM F M C = G L= GP F C GM CG EN GP AEC C MMCOCPC G EC INT E OC CFI L CG EN GP E F C GM =CL AGC Q CG EM NG LCLM F = FIE LL I CECLMC= I =BV EE PC GC =B OC L G M AEC E F GMC G G L G = FIE M F GMCG COC N CEC L= COC CEC /G EM M EC E PC GC G G LC F GC LM G L FIEE LM LL F EE CE = FI M F GM EE CFI L I O C CEL E CG M FCGC I CECLMC =C G=B I =BV E =CLC GC L G I LEE N F FFCGCLM MCO G G EE N F = G FC=CFI L CG EM V CG A C NM A E LC I C=B M M CF == GCLFC C NM A E PC G =B E = GL GM G C CF G L FIC GM M O L C LN C C MMCOC CFI M GM NGPC G C = GM EEH OKDDBPPK B K KIF K B HB CKNSB KLLK B PF)

, /, , /, ' = GM C PC G E C L =NPC G = GM EE =CLC G) /, , , , ' GCM C =EC GMC LCG = MC M M C= = M C- :, , /' LM B E ( L AA MMC CGM LL MC EE A LMC GEE CFI L/E L AA MM = G FC= =B = ENC =B MC G CE I M C A O GNCG C I G E =CLC GC = GM EE CE NGPC G F GM E LCLM FPC G E CFI G G NG A =BC C C MMCOC C =CLC GC C A GCC = F G/E L AA MM = G FC= CLI G EE P II G GMC MM O LOPN PBDFB B LKHFPF EB AF II OOCAC G F GM GCM C C F MCGA=EC GMC = G= GMC CG GPC C CGO LMCM C C E PC G CG NLM C ECLCG = MC IN EC=B M M = EE MMCOCMR F C GM Q OFOPBI AFKND FSS SFK B LNKDN II SFK B B K PNKHHK NCG C LC = CE LCLM FA GCPP MCO LC M FCG CE I A FF I MCO I C LC = GM EE CE= FI M F GM C CI G GMCH ?FH FK AF BOBN FSFK B DHF OP GBEKHABN.

EC LM B E B GG CL AG C CG F PC GC LNEE LM MLNEE O ENPC G I LI MMC= EE A LMC G /G MMC E FNE G MM LLN CLNEM MC = FI M F GMC PC G EC LNEE CG F PC GC PC G ECAN M M FI LMCO =B I F MM G E C I G E =CLC GC CGF = GL I O E NCG C E LM NF GM G F GM E =B GCL=AEC LM B E M EC CG F PC GC CE CE G=C C L =CPCCFI G CM LIC I M NMCECPP CE CE G=C = F LM NF GM CI ECMC= PC G E I CG EN GP C O C A NIIC C CGM LL =B N M GMM G EE CFI L CG F I M = GL ANC IC =CEF GM AECC MMCOC E I CMM EE LOCENII CF GLC G E.EC EM C LM B E CGO = LIC G E = GM EE EE I M AECFFCGCLM M C NCG C LC G =B CE CE G=C C L =CPC LC NGLM NF GM G NM E L MMC= C CG F PC G =B I F MM E CI G EC F GM E =CLC GCKIB FH ?FH FK LQU F CHQB S NB DHF OP GBEKHABN OB K AK FH OKDDBPPKB K KIF K'.EC C MMCOC LL AG MC EE CFI L L CL G E F MCO PC GCCFI G CM C EC G C MMCOC LL AG MC'H NB HFSS SFK B AF Q NBAAFPK OQCCF FB PB AFOPNF?QFNB AFRFAB AFKNI HF CF SF NB DHF F RBOPFIB PF LNF FL HF F AFOLB O ?FHFI PB BNB HFRBHHF OF QNF FH HBRBN DB N PFK L B FH R HQP PFK N PFKR HKNB AF IBN PK R HKNB K P ?FHB ( ) ., ( :, , ( , ( , , :, ,. , , ,I OOFIFSS NB F LNKCFPPF K QIB P NB H AFIB OFK B SFB A HB =B L GC= G N=C CEC C CL AGC C NM E PC G NM LMCF LMCF AEC EM CL =C E E LQF AF DHF IIF FOPN PKNF LKOOK K F FABNB OQM FCG PC G CM L =CPC,GMCMR COC G C CLM C NCMC,GMCMR NM CG GPC F GMO A MCENM MC G MC: :( ..,:: ,B HK O KLK ABH ?FH FK MQF AF MQBHHK AF F CHQB S NB H K AKPP B HBAB FOFK F ABDHF OP GBEKHABN DB AK MQF AF OQHH R NF ?FHB CF SF NF FH?FH FK Q K OPNQIB PK AF LKHFPF SFB A HB AF DBOPFK B AFKILKNP IB PK PPFRK AF F CKNI SFK B B K Q K OPNQIB PK BQPN HBEB K PNKHH H KLBN PK ABDHF IIF FOPN PKNF F K PN OPK K H RFOFK BAF PQPPB HB SFK F LFV BRKHQPB: :( ( : :( ,/ ,B F RB B HK O KLK ABH ?FH FK MQBHHK AF CKN FNB DHF OP GBEKHABNF CKNI SFK F BQPN HF EB K OB P K AF K PNKHH NB H KLBN PK ABDHFIIF FOPN PKNF FH ?FH FK MQF AF Q K OPNQIB PK AF K PNKHHK AFF CKNI SFK B L OOFR IIF FOPN PKNF K LKOOK K BOBN FP NB F CHQB SBOQHHB AB FOFK F ABDHF OP GBEKHABN: :( :: (B K AK H AKPPNF NBAAFPK B LFP HB AF CQ SFK IB PK OK K MQ PFPTOPN PPB K BOFOPB F C PPF Q R HKNB Q F K I P PF R HKNF F ? OB HHBK CFDQN SFK F B HHB LNBRFOFK F K QF OF F AFRFAQ K K ??F IKMQF AF Q Q F BOLNBOOFK B MQ PFP PFR I P PB F KNAF IK MQF AFEB LFV EB AF ABPBNIF SFK B AKRNBIIK L NH NB AF F AFRFAQ SFK B AFOOBD SFK B ABH NBAAFPK

/E LCAGC C= M = G FC= MM C NC E CM C L =CPC CI GNCG C 'E O E E CM E = ICM E C NGPC G F GMC = CM C C O ENM PC G MMN EF GM CFIC A MCE CG LL AG M E CE G=C/G A G E LC I LL G CLMCGAN N F EEC M C= = GM CEC'F EE LLC F MC= NMMCOF EE CG NMMCOC F EEC NMMCOC CE E ACLE M LM CECL= CE CG E CE G=C C I CG=CICA G EC C PC G =NC CL= G G C MM F GM C I MC= E C= CM C C O ENM PC GC F EEC CG NMMCOC CGO = CE E ACLE M CG COC N C I MC= E C = CM C CO ENM PC G C I CG=CIC A G EC C PC G CGM I M G LCLM F=CT =B CE E ACLE M CG COC N CG COC N G = LS CE CG) C F N CGC E CE G=C L = G GC /E CG )E CE CG M, ( (/E CM C L =CPC NG CG C= M EE = G CPC GC IC F GO O EC CG= GM M EE A LMC G G E M FIAAC LNC L AN GMC I CG=CIC A G EC'MNMMC C I C C FFCGCLM MCOC L G NAN EC O GG M MM MC EE LM LLF G O G O C G E M FI GV C = CM C C O ENM PC G GV ELM NMMN C = GMC CG F I M I A GC LI PC M FI EC/E CE G=C NG LM NF GM I LLCO G EE F GC AEC FFCGCLM M CNCG C G I ECMC=B C CE G=C/E CE G=C G G O M G = GM EE I A FF PC G IEN C GG ECE O PC G C = LMC C= OC L M LN I F M C C MMCOCG NM ECG C = FI M GP C C= OC ECPP MC NCG C C GC C L OCPC O GLL LM MC I MMC E I I C MR O LL LM M M L CM/ = LMC LC CLMCGAN G CG O C CEC CFINM MC CG L EE I MMO G NM CLLC =B LC COC G E O EM CG = LMC C L =CPC = LMC= FNGC IEN C GG EC GMC=CI MC/ O GM AAC E CG )E L G 'CE G=C MMCF CG C= M G NM E C MMCO EE = G CPC GCCG= GM M EE A LMC G G E = L E M FIII L GM NG L C = GM I M AEC FFCGCLM M CGL GM C LM G CPP C CE G=C G =CEC = FI PC GCF MM C = GM EE OCLC G =CEF GM CE CE G=C.EC LO GM AAC CGO = L G 'CE G=C G G I L GM CG F PC GC LNEE = G FC=CMR EE PC G/ CMC C COC G C L=CEE G G M O EF GM =CT CG=C LNE O E= G FC= EE PC GC = G C C= EMR CG L C CLM C NPC G C COC G C, ),:(/E CM C L =CPC NG CG C= M EE = G FC=CMR PC G E/ I CG=CIC A G EC C M E CG L G 'I C C FFCGCLM MCOC G G L G NAN EC LL G N EC C= MC CO LCO GMC I ECMC=C = G FC=C L =C ECE F LL C = LMC LC = GM II G EE F LL C C= OC C CO O EC L O O EC L G = EE A MC M E= LLCM C NG I A FF PC G IEN C GG E I =BV C I A MMCO G LL O ENM MC CG F NGCM C G G L =CPC I L =CPCCE G=C O CG C= CM F C I LI MMC= NCG C M E CGFF MM I ECMC=B C CE G=CO ENM PC G AEC E F GMC E CE G=C FF MM I LC'-) , )' LCGA EC E F GMC E I M CF GC O GA G O ENM MCCG COC N EF GM-) , ' = GLC PC G LCLM F EE O ENM PC GC CG COC N EC-), )' I AEC E F GMC MMCOC E O ENM PC G OOC G ECPP C MMNCG C LC NMCECPP CE O E C I LNGM ECPP G MM AN M ECPPCG C MM NCG C LC NMCECPP E = I =CMR C FF M F GM EE CFI LAEC E F GMC I LLCOC CGO = LC NMCECPP CE O E C I LNGM LMCGPC G-) , ' LC O O C C= L E CMCOCMR EE CFI L L CE , F CMM L = GA N =CT G G OOC G LC I OO E CL G F GMEE CFI L NCG C LC C N= CE O E EE CFF CECPP PC GC E= ICM E G MM ) LL =B C F N LMC GN OC O E C EECG C F M ECO E C = G N EEC CL= CMMC CG CE G=C , O F NCG C =B C O E C ECM E = ICM E G MM L G CG ECG = G CE CM = GA N ECMCOCMR = GA N N LM LC MMN E I N PC G C CMCNCG C LC CG=C LNEE CLM C NPC G G E M FI C = LMC CG=BV LC E=B CE , OC GPCG CM CMCOCMR CM GNMC = GA NCI MD E DE DH D L DPDHE AD E DE DH D L DPDHPN FQQNRN VF SVN I ZSRS V INL V NP GNPFR NS IN V N NS P GNPFR NSI Z V V IF S SR MNFV F I Z VFTTV R FV NR QSISZ VN N VS SVV S PF N F NSR TF VNQSRNFP NRFR NFVNF I PPF S N aNP VN P F S SRSQN S I PP V N NS

F CD PP e R V U N N S IN RF VF SVQFP NL FVIF SVQFV VF GNPFR NSCR GNPFR NS e CD H VN T F U NRIN P SVQ P LN PF NZ NR QF INSVQF U NRIN F NSRN SR VFTTS S NR SVQF FPFV NR QF INV VF U NRIN R Q VS I RSQNRF NSR FLLV LF NSR SVINRI PP ZS N:F VFTTV R F NSR Z VN N VF SVV F VNL FVIF PF S FR F I PGNPFR NS U NRIN NP SR R S I PP NR SVQF NSRN IF SVRNV TSN FLPNFO MSPI V CR GNPFR NS SIIN F PF V Z e SR SVQ FP NRF LRF S IFP P LN PF SV FP GNPFR NS S P P LN PF SV T c L NV NRQFRN VF SR FGNP I ZN /% NP P LN PF SV I F NP NR RSR N VN VN IN ZFP F NSR U NRIN NV IF SVN I P GNPFR NS I ZSRS LPN V N VN VN TNd NISR N FPVFLLN RLNQ R S I P NR TV N F S U NRIN MFRRS R F LLNFQ R SF NZS R PPF V IF NSR I P GNPFR NSE E BDLE MH DM ED H C HMM MH D O E L BN M OD MM MH DDM D D O ENM PDH H DE AD LL P E AD ND D LD INR DC DE DE DH HAA N II L M PDH O DMD H MM L DLI MME H L DM D M D IHLMNE MD E DE DH S D DM D DO ENM PDH ' '

(P P LN PF SV IN T Vc M P NR SVQF NSRN VN MN RSR SRSN N R N T V RF V Z N I Z ST VFV F SVRNV D AH PDH DH IE M D SR T N N F T Vc U FPN NR SVQF NSRN NR U FPIS Q R S NR VNVPE H ' E M ' D D C N EH LD DE OD N H M LMH M NH H M NM E H D E II L M PDH O DMD H MMLD O I DODE BD E II L M PDH ND D LD HBH EDB MH D M EE H

Esponenti e formule

2GGNFQS U NRIN P S b I I VSLMT V F N NSRFPN U NRIN N ST VF FPPF VNZFP F NSR I P S SSVN S P P LN PF SV RSR NRINZNI F T Vc N F N NSRFPN QF PNSR NI VF SQ P T NFPN VFLNSRN NRIN F R P SIN U NRIN N G RNI PPF S N a NP FTN FP I PPF S N aV U FR S VNL FVIF N G RN P I VSLM TS SRS NR V FVFQGNFQ R S IN I NRF NSR IN R G R SRSQN S U NRINP QTNS IN R VV RS FLVN SPS M INZ R F IN N FGNP U NRINFQGNF NP S S SVN S M ZF VNZFP F S STT V P PNQNRF NSR IN RFVZN d IN R ZNR SPS P G R S NP FQGNFQ R S IN I NRF NSRLN VNIN F I P G RV U FR S VNL FVIF NP FTN FP TS NFQS R R NFV P FV , . IF N NZNR M U FRIS PF T VIN F T VF )' I P FTN FP S NFPT V N R PP V N NS NZS N I Z ST VFV FI RF VNI NSR I PFTN FP FP NR IN LFVFR NVR PF ST V VF V ZN FV PF VNI NSR I PFTN FP S NFP N ST VF F RF VNZFP F NSR IN R P Q R S I PP F NZSTF VNQSRNFP M FPPF VNZFP F NSR SVVN TSRI R F Q R S INFTN FP S NFP M F INQNR NV P NR NI R F I PPF T VIN F IN SM FVa NR VNSV F )' U NRIN RSR FVa TNd R FVNS ST VFV FPPFVNI NSR S F S e VN SRS N S IFPPF IS VNRF QF RSR IFPPFLN VN TV I R F, DM D D O ENM PDH

224 43 M ' (ASRS NQQSGNPN F NSRN U LPN P Q R N TF VNQSRNFPN I NRF N F I VFV FP RLS U NRIN FI V NPN F N I V ZSPQ R IFPP F N RIF

5N NRL NFQS NQQSGNPN F NSRN QF VNFPN NQQF VNFPN NRFR NFVN:F IN NTPNRF NZNPN N F T V P NQQSGNPN F NSRN QF VNFPN T c V S bNR N F F/% A4 E = 6% 2;;= B2;6 B=% AD2:CB2E = 6,6 43.): NQQSGNPN F NSRN QF VNFPN NQQF VNFPN NRFR NFVN SRS N VN FPS S IN F U N S S IN TVSI NSRP S S IN F U N S e IF S/% IFP TV S I P F VF S% IFPP D2 NRI VFNGNP% IFLPN SR VN F SVN VF TSV S SPPF IS QSR FLLNS% FP R S I LPN SR N SQQ V NFPNP S S IN TVSI NSR SQTV RI N S N INV FQ R NQT FGNPN FPG R c SQTV RI V FP VN S N U FPN% N S N NRINV N T V PF U S F NQT FGNP IFP T VNSIS M ZF IFPPFFGGVN F NSR FP QSQ R S NR N NP G R T c V NPN F S% LPN SR VN NRFR NFVN P LF N FPPF TVSI NSR S R N R P T VNSIS INFGGVN F NSR

2246 2.3 4): NQQSGNPN F NSRN QF VNFPN NQQF VNFPN M MFRRS ZN F PNQN F FI ZSRS V FQQSV N F G RN M MFRRS ZN F NPPNQN F F SQ FIQTNS N VV RN S P ST V I FV RSR I ZSRS V FQQSV N F: FQQSV FQ R S I Z FZZ RNV N QF N FQ R NR SLRN V N NSR RIS SR S I PPF PSVS V NI F TS NGNPN a IN NPN F NSR: NQQSGNPN F NSRN I ZSRS U NRIN V FQQSV N F NR GF F RTNFRS IN FQQSV FQ R S FGNPN S FP QSQ R S IN R VF F NR R NSRI P G R M FGNPN VN VN FPNU S TNFRS IN FQQSV FQ R ST c V F U S V R N I V R N S FR N: FQQSV FQ R S I Z V F S N QF N FQ R NR SLRNV N NS F TV NRI V IFN VN P F N SRSQN N I PP F N RIF: FQQSV FQ R S I Z R V SR S I PPF ZN F NP I P G R M eNQF F ZFP FRIS NP T VFQ R S RSPSLN S NP SR QS I P G RP TNFRS IN FQQSV FQ R S T c FQQ V QSIN N M T V U FR SVNL FVIF VN VN S N N R N M I ZSRS V FI L F FQ RQS NZF N NR RS F NR LVF NZF: 43.P ZFPSV I PP NQQSGNPN F NSRN I Z V ZFP F S U FRIS NP ZFPSVSR FGNP e T VNSV FP ZFPSV SRSQN S U NRIN U FRIS NP ZFPSVSR FGNP RSR e TNd LN N N F S IFP ZFPSV V T VFGNP I P G R V NPTVNR NTNS I PPF TV I R F U NRIN RSR e TS NGNP N VNZ V VF P F NZN a RZFPSV SR FGNP T VNSV VN T S F U PPS V T VFGNPP ZFPSV SRSQN S N T c VNI VV S T V R NQTV Z INGNP I T VNQ R SI P G R S T V R NQTV Z INGNP PSLSVNS S T V R NR N N RFTF N a IN FQQSV FQ R S I PP NQTV FPP NTS N IN RF ZFP F NSR I V ZSP e R FVNS/% FLLNSVRFV NP TNFRS FQQSV FQ R S I P G R ZFP F S% Z VN N FV N QS NZN M MFRRS TVSIS S PF ZFP F NSR SR NR FRSF T V N VA FPN QS NZN RSR T V N SRS TNd N ST F T V R VNTVN NRS IN ZFPSVU NRIN N N VNZ NR GNPFR NS NP ZFPSV M FZV GG FZ SP NQQSGNPN F NSR RSR S QFN F F F F PF ZFP F NSR224 43 22 .6BVF P NQQSGNPN F NSRN NQQF VNFPN IN NRL NFQS U PP IN I VF F I NRN FSQ N GV Z N QFV MN PN R ST V IN NRL LRS INVN N NQNPN U PPIN I VF F NRI NRN F SQ N S N IN VN V F ZNP TTS N S N IN NQTNFR SN S N IN FQTPNFQ R S P FZZNFQ R S43.6 6 .33PN H D IEN D ED U NRIN N S N IN VN V F ZNP TTS IN T GGPN N a NS N IN NQTNFR S IN FQTPNFQ R S TS SRS V N VN N R PP F NZSTF VNQSRNFP N TV R FRS I SRIN NSRN/% NPN a TP VN RRFP FPN S N I ZSRS TVSI VV G R N N I V ZSPN T VP NQTV F% SR R S SVLFRS SR VSPPS SPP LNS NRIF FP T V P S N a RSRU S F S N a IN V ZN NSR T V U PP U S FBFPN S N RSR Z RLSRS U NRIN N VN N R P ' SRSQN S QF R PPS F STF VNQSRNFP 4SQ S N TP VN RRFPN ZFRRS U NRIN FQQSV N F NSRIS R TNFRS IN FQQSV FQ R S SR RF I VF F QF NQF IN -FRRNTNVFRIS N FP TVNR NTNS I PPF TV I R F TS SRS V IN VNG N NINZNI RIN SPS FPN SR VN SRS F N FQQSV N F N 5NZ V FQ RTS SRS V IN VNG N N SPS ZN e RF VN VZF IN TSRNGNP U NRINM RSR MF LNa RF I NRF NSR MNFVF TV N F FGNPN F IFPPF P LLIFPPS F S S IFPP F QGP F I N S N

:: 2.3 4: FZZNFQ R S e NP QFLLNSV ZFPSV IN R F N RIF NR R NSRFQ R SVN T S F R F N RIF SR FVF VN N M FRFPSLM QF S N N FRSZS M I VNZF IFP SQTP S IN F NZN a NQQF VNFPN RSRSR FGNPN F NR GNPFR NS M SR VNG N SRS F NR V Q R FVR NP ZFPSVSQ FI QTNS VFTTSV N SR SPNIF N SR SVRN SVN PN R N NQQFLNRTV NLNSc V N VN S VF P F NZN a /% e F S F U N N S F N SPS SR VS S VFQN NSR NSR N NSRIN R VFQS IN F N RIF S I PP F N RIF F SRIN NSR MP FZZNFQ R S N VN S NR GNPFR NS VNL FVIF RF S N a F U N N FRSR U PPF M V INL NP GNPFR NS0 RSR e QFN F VNZNGNP P FZZNFQ R SNR VRS QF SPS U PPS F U N N S TFLF S% e N VN S R N PNQN N I P S S S R S F TV NRI V IFP ZFPSVI PP FZZNFQ R S% N NP SR R S I PP SVLFRS IN SR VSPPSA P FZZNFQ R S e N VN S R PP F NZN a I Z V FQQSV N F S T VR T VNSIS RSR T VNSV FN - FRRN : FQQSV FQ R S T c VF S T V R T VNSIS T VNSV F - FRRN /% e QS NZF S NR RS F NR LVF NZF% e F S N QF N FQ R% PF F I VF F RSR T VN PF I VF F T V P NPN F NSR IN U SF NZS;;=3 : EE2E = 2 E 2 6: TFV NTF NSRN RSR MFRRS RF I NRF NSR R NPN S I V ZSPS