• Financial Statement Analysis and Management Control

  • General information
    • Instructor: Ana Mª Arias Alvarez (amarias@uniovi.es).

      Course: Financial Statement Analysis and Management Control.

      Degree: Economics.

      Institution: School of Economics and Business.

      Type: Compulsory.

      Total ECTs credits: 6.

      Year: 2nd.

      Period: 2nd semester.


      This course will provide students with basic skills and knowledge of key concepts which will facilitate a company's decision making as well as to analyse and interpret company Annual Accounts.


      To provide people within an organizations with information related to the costs of acquiring or using resources inside the organization to help them make better decisions as well as to correctly interpret financial statements to assess the financial position and performance of a company.


      Topic 1: Management Accounting fundamentals.

      Topic 2: The relationship between Microeconomics and Management Accounting.

      Topic 3:An introduction to cost terms and concepts.

      Topic 4: Cost-Volume-Profit analysis.

      Topic 5: The annual accounts.

      Topic 6: Liquidity and solvency analysis.

      Topic 7: Profitability analysis.


      In this course, theory and practice are perfectly integrated, so the student must apply theoretical knowledge to solve examples of the practical application of both Financial Statement Analysis and Management Accounting.


      Students are encouraged to solve review problems in each unit in order to relate and apply the content to various business problems. Solutions to review problems are provided in a separate section.


      The above-mentioned tasks will help students to prepare for the final assessment, to be done in May.