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LE IMPRESE INDUSTRIALI

industrial companies

Unlike commercial enterprises, which implement a consistent process of economic production storage and distribution of goods, industrial companies implement a process of converting raw materials or semi-finished goods for finished products that later will be for sale.
A second turning point of production, industrial companies belong to different fields: from food to chemical, from electronic to electronic in the metallurgical, from textiles to automotive.
The organization of industrial enterprises can be analyzed both from a technical standpoint and from that human. The technical organization is responsible for managing the material resources of the company, such as machinery, equipment, inventory and equipment. The human organization, however, concerns the relations that exist between individuals who work in and among the various managerial and executive bodies.
There are several models that the firm may refer to analyze its structure, from the traditional to the most recent. The basic structure is the organizational model chosen by small size, operating in one market or produce only one type of product. The various functions are concentrated in the hands of a single entity that employs a small number of workers. L ' ORGANIZATION FOR DIVISION is typical of large companies operating in multiple markets: the structure of the company is organized to divisions that correspond, for example, lines of products, processes or other type of clientela.Questa structure, therefore, leads to decentralization and specialization, but may also cause the loss of the unitary business, as each division manager can focus on their field.


The key to the survival and success in a competitive market and the conquest and retention of preferenze dei consumatori. Il valore che l'impresa è in grado di creare per gli acquirenti dei prodotti è il VANTAGGIO COMPETITIVO , misurato dal prezzo che i clienti sono disposti a pagare per i prodotti che l'impresa fornisce. Per ottenere un vantaggio competitivo l'impresa deve svolgere delle attività primarie e di supporto. Quelle primarie comprendono la LOGISTICA , la PRODUZIONE , il MARKETING e le VENDITE . Quelle di supporto si distinguono in APPROVVIGIONAMENTO , PERSONALE, RICERCA E SVILUPPO e FUNZIONI INFRASTRUTTURE .


I CICLI ...
La gestione dell'attività of an industrial company consists of all transactions, including their addresses, which are carried out to achieve business goals. Operations management, both external, such as finance and investment, both internal, such as physical and technical processing of raw materials, can be linked in a series of cycles the technical, economic and monetary affairs.
The CYCLE TECHNICAL starts with the transformation of raw materials and ending with the production of finished products.
THE ECONOMIC CYCLE begins with the incurring of the costs of purchasing inputs and ending with obtaining revenue from the sale of products or services. It is longer than the cycle as technical buying pre-production and revenues follow.
The monetary cycle begins with the outputs relating to the payment of the purchase and ends with the collection of revenue from sales. The economic and monetary cycle may coincide if purchases and sales were made for ready cash, but if there is a prepayment for the purchase or a deferred payment for sales, the monetary cycle is longer than the economic cycle.

HERITAGE ..
order to perform management operations, the undertaking must have available assets, namely all economic goods available to the company at any given time.
The asset structure is determined by the relationships between:

• sources of financing including equity and debt financing;
• job distribution between the fixed assets, ie those goods that have their uses for the medium to long periods of time, and current assets, ie goods in the short-lived assets;
• FUNDING FOR LIFE SEPARATE ie between short-term debt and non-current liabilities term
• FUNDING And employees .

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CHARACTERISTICS OF INDUSTRIAL COMPANIES

ORGANISATION AND INFORMATION SYSTEM

PROCESS MANAGEMENT IN INDUSTRIAL COMPANIES

Cuomo, Pirolozzi, Iorio, De Cupis, El Mesery, Venerucci

business characteristics Industrial

1) The production system
The production is the human activity, which through the combination of goods and energy, makes available new goods, enhances the usefulness of existing ones and provide services.
The production activities are:
- direct production
- indirect production
The production system consists mainly of companies operating to the satisfaction of human needs in the primary, secondary and tertiary.

2) Industrial enterprises
Industrial enterprises operating companies through direct production in the secondary sector. The process of production technique becomes a production process of economic exchange with the products obtained.
The manufacturing process is the set of operations through which the factors of production are introduced into the processing technique according to certain rules. It is different depending on the type of product produced.
There are two ways of organizing a manufacturing process:
- centralization, production verticalized
- decentralization, or outsourcing production deverticalisation
If production and vertical enterprise tends to be large because they play for the entire production process needs more resources, but if the production volume is deverticalisation of investment needed to implement the production can be lower.

3) The classification of industrial enterprises
Industrial enterprises can be classified according to:
a) of productive
b) the input product mainly used
- labor intensive
- capital intensive
c) the characteristics del flusso produttivo
- produzione job-shop
- produzione a lotti
- produzione in linea
- produzione di processo
d) delle dimensioni
- piccole
- medie
- grandi

4) I soggetti aziendali e il controllo dell’impresa
Il soggetto giuridico è la persona, fisica o giuridica, a cui fanno capo i diritti o le obbligazione derivanti dallo svolgimento dell’attività economica.
Esso può essere:
- pubblico
- privato
Le imprese industriali giuridicamente private possono distinguersi in:
- imprese individuali
- imprese collettive
Il soggetto economico è costituito dall’insieme delle persone fisiche che esprime domestic or institutional interests of the company:
-
private business enterprises - public economic enterprises

5) The location and relocation
The location of an enterprise is affected by many factors:
- the geography of the area and
political stability - the existence of infrastructure
- the existence of social structures
- proximity to markets for the supply of raw materials and markets products
- the presence of skilled labor and the level of labor costs
- the possibility of information retrieval for the dissemination of technological and organizational innovation
- the availability and ease of access to services offered by real companies
- the possibility of integration and interrelationship with business services, complementary and competing
The relocation of production can be realized through:
- the establishment of subsidiaries in countries where the labor cost is cheaper
- sub-contracting agreements with specialist companies that offer components of the finished product at lower prices than
- acquisition of stakes in companies or competitors that produce complementary goods, which existed in the country offers the best opportunities
These new trends have modified the old relations and regional and supported integrations between the economies and the globalization of markets, increasing competition and giving priority to the most innovative companies, which are available to international strategic alliances, the formation of business groups or to implement in production outsourcing.

6) The competitive advantage
firm's competitive advantage is based on the value it can create for the buyers of their products, is measured by the price that customers are willing to pay for products that ' company provides.
There are two basic types of competitive advantage:
- cost leadership
-
differentiation To gain a competitive advantage the firm must make a series of activities coordinated and integrated, attributable to specific business functions:
-
primary functions - support functions
The primary functions relate directly to the report of the cycle of processing and selling products include:
- Logistics
-
production - the
marketing - sales support functions
, instrumental to the conduct of the primary functions are:
-
supplies - personal
-
research and development - infrastructure functions



The organization and information system

WHAT THE ORGANIZATION The organization
can be considered:
- appearance method, as that part of business economics that studies the composition of the forces more efficient materials, assets and staff that work in the company;
- operating in appearance, like all bodies , offices and services in which the company is structured.

WHAT ARE THE ORGANIZATIONAL MODELS
The organization has a functional structure functions which appear in the middle of the line managers to whom the owner or members rely on certain management responsibilities. Decision-making follows the hierarchical lines of command that can be more or less long and is divided among the various bodies responsible function, dependent on the same vertex and having all the same grade. The principles underlying this model are the organizational division of labor and specialization. In companies large in the division of labor is applied several times at different levels, so any direction which corresponds to a business function is divided into more specific functions.
The organization is typical divisions of large companies operating in multiple markets, serving sometimes only a few segments, or a horrible mix of products varies qualitatively and quantitatively. The company structure is divided by division, which can correspond to the lines of products, to different manufacturing processes, geographic areas or types of customers served, in addition, each division is organized by business functions. Each division has, in fact, its own operating structure designed to plan investments, research, equipment maintenance, and is able to design, develop and market its product line or develop business in your area.
The matrix organization combines elements of the organization by division and elements of the organization to function. Under this organizational model, the firm is organized by division, but implements the same functions and a breakdown by company staff. This is a struttura organizzativa nella quale si intrecciano autorità, competenze e responsabilità sia in senso verticale sia in senso orizzontale. L’organizzazione per matrice non trova frequente applicazione per la sua complessità ed è utilizzata solo da aziende che si dedicano ad attività di respiro internazionale o di tecnologia avanzata.

L’ORGANIZZAZIONE A RETE
Molte sono le imprese che hanno scelto di esternalizzare, ossia scorporare, dalla propria sfera di attività quei servizi e quelle attività che non costituiscono l’aspetto fondamentale e strategico del loro business.
È necessario distinguere tra ricorso alla:
- fornitura: consiste nell’acquisto of a product or a service conceived, designed and manufactured by the supplier;
- sub-contracting: is to purchase a product or a service conceived and ordered by the customer but built by the sub-supplier as directed. The sub-contracting can be:
· a sub-contracting capacity is where the business client, to meet increases in production which is unable to provide directly, uses an outside company,
· provision of a sub-specialty: the client uses the company because this sub-supplier has a special expertise and technology to perform a certain lavorazione.
Gli stretti rapporti tra imprese committenti e imprese sub-fornitrici hanno dato luogo alle organizzazioni a rete. La grande impresa si concentra sull’ideazione del prodotto, su pochi stadi del processo produttivo, sulla vendita e sull’assistenza alla clientela e affida alle imprese sub-fornitrici a essa fortemente integrate la realizzazione delle parti componenti un base a contratti di lunga durata. In alcuni campi è attuata con forme di collaborazione (franchising) con intermediari commerciali.

DEFINISCI E CLASSIFICA IL SISTEMA INFORMATIVO AZIENDALE CONTABILE
Il sistema informativo può essere idealmente distinto in due sottoinsiemi: il sistema informativo non contabile, dove si raccolgono e organizzano le informazioni sia qualitative sia quantitative riguardanti l’impresa, il mercato e l’ambiente esterno che, come abbiamo detto, fanno da supporto alle scelte del vertice strategico e del nucleo operativo; il sistema informativo contabile, costituito da informazioni di natura quantitativa che riguardano sia fatti esterni che fatti interni di gestione.
Il sistema informativo contabile è costituito da informazioni di natura quantitativa che riguardano sia fatti interni sia fatti esterni di gestione.
Esso poggia sui documenti originari e comprende:
- gli inventari;
- le scritture elementari;
- le contabilità sezionali;
- la contabilità generale;
- la contabilità gestionale;
- the budget.
The accounting system must:
- establish relationships with third parties;
- to meet the terms established by law on compulsory scriptures;
- evaluate the results with management, discussed in the financial aspects of income and assets;
- allow the control of management;
- provide information on which they based their decisions to those (stakeholders) who are involved directly or indirectly in the business.
The financial statements show the financial position and economic performance of the enterprise. The financial statements that make it are the balance sheet and income statement).
Reporting is intended to provide information to appropriately selected people within the company must make decisions, consists of the preparation of reports, presented in free form and content that should meet the diverse needs of recipients.


process management in industrial enterprises

DESCRIBE THE BUSINESS CYCLE
technical production cycle starts with the transformation of raw materials and ending with the production of finished products. Many industrial companies shorten the extent of the technical cycle through the outsourcing of certain work phases, and these companies also have dematerialized their products, which have increased the lost value of intangible assets to value creating activities.
The cycle begins with the incurred costs of purchase of inputs and ending with obtaining revenue from the sale of products and provide services.
The monetary cycle (or cash cycle) begins with the disbursements (payments) related to the payment of the purchase and ends with the revenue (income) related to the collection of sales. The cycle length depends on money:
- the average delay obtained from suppliers;
- the average stock of raw materials in stock;
- the length of production cycle (Technical)
- the average stock of finished products warehouse
- the average delay granted to customers.
To reduce the financial requirements, the industrial companies sought to:
- extend the payment terms on purchases;
- shorten the stockholding of raw materials, semi; products;
- make the time to implement processes transformation;
- to reduce payment terms on sales.

WHAT IS THE ECONOMIC ANALYSIS FOR AREAS AND FUNCTIONS AZIANDALI
The core business and results:
- typical sales revenues and costs of obtaining products (Initial, purchase cost, personnel costs, costs production, depreciation and amortization, and income adjustments, provisions);
- the typical costs (sales revenue, cost adjustments, capitalized costs (deferred to the future, closing inventory).
local revenues are those relating to the sale of products and any ancillary services, working for third parties, the reimbursement of expenses from customers. The costs of obtaining the products are the costs of raw materials, semifinished products, components and personnel, costs for services, amortization related to the departments involved in the technical transformation and auxiliary units to production.
function deals with the placement of commercial products on the market (costs staff, general business expenses, depreciation and amortization).
The functioning of corporate boards and corporate information system generates the cost of administrative functions (Costs for the operation of governing bodies, staff costs, general administrative costs, depreciation, provisions for risks).
The presence in the wealth of uses not related to production and trade shall be executed, next to the normal operations of a management accessory that gives rise to capital gains and losses and income and unusual expenses (other expenses, other income) .
The conduct of management accounts and general cash flows, the coordination of which is entrusted to according to finance company (financial expenses, financial income). All
from operations, management and ancillary financial management is the management.
The economic result can be influenced by chance events and accidental, non-recurring and unrelated to the activity of the ordinary (extraordinary losses, contingencies and extraordinary non-existent liabilities, tax relating to previous years, extraordinary gains, contingencies and extraordinary non-existent assets ). In appearance

THE HERITAGE OF QUALITY AND QUANTITY
Total Assets is the sum of economic goods available of law and facts of the subject company at any given time. In appearance
quality heritage is a mixed one property, each coordinated with different duration of use and other use. The assets that make up the company's assets can be classified according to various criteria. The most important distinction divides the assets, depending on their economic, in fixed assets and working capital.
The fixed assets consists of assets that constitute the elements of the organizational and technical structure of the company, involved several times in the production process by giving them useful for more than a medium / long, or allowing control other companies with which any particular financial, economic or productive.
The working capital consists of goods that the company is purchasing for processing or consumption or to sell produce, from short-term investments from cash and trade receivables in the short term. In
company may be present assets owned by third parties. In appearance
quantity heritage is a set of assets and liabilities, expressed in the same currency, the sum allows the determination of net assets.
The structure of the assets of an enterprise is determined by the relations between:
- sources of funding;
- the distribution of jobs;
- separate funding for life;
- finance and loans.

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LE IMPRESE INDUSTRIALI

INDUSTRIAL COMPANIES
Industrial enterprises implement a process of transformation of raw materials and semi-finished or the combination of multiple components to finished products. This process of production technique becomes a process of economic production as a result of the exchange of products obtained. Unlike commercial enterprises, industrial companies implement a production process is in an economic sense in a technical sense by using the physical production is the direct transformation materiale dei beni e nella prestazione di servizi. Il processo tecnico di produzione consente di ottenere:
1 semilavorati o parti componenti che verranno successivamente assemblati da altre imprese industriali
2 beni strumentali che serviranno per ottenere beni e servizi
3 prodotti finiti
Per realizzare il proprio ciclo tecnico ogni impresa industriale deve possedere un insieme di fattori da impiegare nel processo di lavorazione,questi fattori vengono utilizzati in modi e quantità diversi in relazione al loro processo di fabbricazione. IL processo di fabbricazione è l insieme di operazioni,attraverso le quali i fattori della produzione vengono inseriti nell’attività tecnica di trasformazione in base a determinate regole con lo scopo di ottenere un prodotto finito. Esistono due diverse modalità di organizzare un processo di fabbricazione:
1 accentrando tutte le operazioni per produrre beni/servizi all’interno di un’unica impresa(produzione verticalizzata)
2 decentrando alcune operazioni presso diverse unità produttive(produzione de verticalizzata)
I MODELLI ORGANIZZATIVI
Diversi sono i modelli a cui un impresa può fare riferimento.
1 La struttura lineare è il modello organizzativo scelto prevalentemente dalle imprese di piccole dimensioni che operano in un solo tipo di prodotto o servizio. Le varie funzioni sono concentrate nelle mani di un unico soggetto,il titolare delle imprese che si avvale dell’aiuto di un ristretto number of employees. 2
The organization functions is usually chosen by companies that do not show a variety of products too different from each other, that these companies typically implement a standardized production. Unlike the basic structure, in the functional currency is the figure of the manager to whom the owner and partners rely on certain responsibilities. The principles behind this organizational model, only the division of labor and specialization. The organization and division typical of large companies who carry out their activities on various markets.
According to this model: 1
the first level of the structure is articulated divisions that may correspond with an example of the different manufacturing processes, customer and geographic areas served.
2 The matrix organization combines the organizational model for elementary functions and elementary division for the organization. Under this organizational model, the firm is divided by division (in relation to the types of project, etc.), but implements a division by functions of the staff.

BUSINESS CYCLES
management operations are linked by a series of technical economic and monetary cycles.
The cycle begins with the technical process of converting raw materials or assembly of component parts and end with l’ottenimento dei prodotti finiti. In alcune imprese questo ciclo è molto breve,in altre invece è piuttosto lungo.
Il ciclo economico si avvia con il sostenimento dei costi d’acquisto dei fattori produttivi e termina con l’ottenimento dei ricavi di vendita. La sua lunghezza dipende da quella del ciclo tecnico. Il ciclo economico è più lungo di quello tecnico ,poiché gli acquisti precedono la produzione e ricavi la seguono.
Il ciclo monetario ha inizio con le uscite che riguardano il pagamento degli acquisti con le entrate che riguardano la riscossione delle vendite. Se tutti gli acquisti e tutte le vendite fossero effettuati per pronta cassa,il ciclo economico e monetario coinciderebbero ma nella maggior parte dei casi ciò non avviene,ad esempio se gli acquisti si concludono con pagamento anticipato,mentre le vendite si realizzano con pagamento dilazionato, il ciclo monetario risulta più lungo di quello economico.
STRUTTUTA DEL PATRIMONIO
Lo svolgimento delle operazioni di gestione presuppone che ci sia un determinato momento la disponibilità di un patrimonio cioè, l’insieme dei beni economici a disposizione del soggetto aziendale. La struttura appunto del patrimonio è composta tra:
1 fonti di finanziamento, cioè tra capitale proprio e di debito;
2 la ripartizione degli impieghi cioè tra attivo immobilizzato e attivo circolante
3 finanziamenti distinti per durata, cioè tra passività correnti (debiti and short term) and consolidated liabilities (debts medium / long term) 4
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Soluzione esercitazione del 29 settembre

Public del'esercitazione solution carried out during the week. Council set the option "fullscreen" found in the lower right (icon screen).

Exercise

View SlideShare document or Upload your own.

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Gli assestamenti

report three online resources which relate to the consolidation operations:

1. notes for review

2. criteria

3. exercise

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ANNO SCOLASTICO 2008/09

This is the third year, I hope the blog is filled with the contributions of my students, for the same time I think the publication of some updating. Good work, guys !!!!!!!

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Laboratorio: analisi di bilancio con EXCEL

The Microsoft portal for government provides ideas, suggestions and projects on issues of various kinds. Here we report an article devoted to the analysis of budget indices, useful for setting up laboratory exercises.

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La banca: conoscere per decidere

The official website of the Bank of Italy contains news Interesting, I note:
- vocabulary, guide to major banking
- the history of the Italian banking system

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public in the form of presentation, the slides used in the lesson of the day April 18, 2008.
Parts marked with a "thunderbolt" and questions on the pages are to be understood as moments of reflection or questions chave to understand the steps from one event to another.
The layout follows the transparencies for that reason, every page ends "pending" that contains the introduction to the passage later developed.

your own

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Dalla contabilità al bilancio

Here is a presentation on "The fiscal analysis," can be a starting point for the simple refresher, certainly not as comprehensive on the subject that is complex.

* i

beni strumental i (modi di acquisizione, incidenza nel bilancio, ammortamento, dismissione) * il personale (rilevanza delle risorse umane nell'organizzazione aziendale, costi del personale, TFR) * il

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(le rimanenze in bilancio)

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Le analisi di bilancio

I remember that the day will be February 14 the first simulation of the third test: type of test - open-ended questions; 2 hours starting at 18:00

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Amicascuola The site, edited by the publisher Tramontana, provides a range of resources in the proposed rules be either: the chat, or chat with teachers and experts on key topics of the fifth year of programming. Stumble in particular "civil
Budget and the fiscal budget ".

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Let me point out a useful tool for the review of the basic concepts of business economics, in MP3 format or as a podcast . It 's a service provided by the publisher
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E 'can download the lessons that interest and then enjoy again in the manner and time most convenient (mobile learning).

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The state examination is the key milestone 5th year, the student what to do to get the examination without excessive anxiety?

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Mappa dalla contabilità al bilancio

We are already at the end of the 1st quarter, it's time to step up the work of preparation for the State Exam. then resumed the publication of news and useful materials. The aims of this technique allows us to get signs and symptoms related to the business through the critical examination of the value system.

The budget analysis is not only important for internal management (internal analysis) but also to learn about the management of external companies (external analysis).

A simple reading of the budget is not enough to take the information for the interpretation Circulation of the company and evaluate its hypothetical perspective of management. They are then taken into account the three basic business situations: Economic situation, attitude of management to achieve positive results sufficient to adequately compensate all the inputs that it uses; Finances, attitude of management to maintain over time the ' balance between revenue and expenditure, both in the short and medium to long term;

Balance Sheet, of the ability to maintain over time a capital structure that will enable it to continue to operate under conditions of equilibrium.

The budget analysis is based on a comparison between the assets and the economic interpretation of financial statements under this comparison is performed by interpreting the data that are extracted from the budget by the analysis based on two basic methods:
ratio analysis, is implemented by building a more or less extensive series of numerical relationships between balance sheet values.
analysis for flows, is the analysis of revenue and cash outflows of a company. The instrument is necessary to understand the sustainability of a business enterprise and is therefore a dynamic analysis. The budget analysis for indices are classified as:

- Insights: are the least significant and operate through comparisons and relations between values \u200b\u200bor sets of values \u200b\u200bof a single budget.
- temporal and sequential analysis: examine the performance of the index of a series of statements of a single company.
- Analysis of inter-company or industry: the company considered the indices are compared with those of other companies in that sector.
- Analysis and inter-temporal: it is the combination of the two types of analysis previously mentioned, which are not limited to compare the data in a single year but over several years.

analysis methodology of the scale, indicating

budget review
The first phase, the analysis and interpretation revisionary, ensure consistency between the budget items and the data that emerge from the accounts.
E 'analysis almost always internal organs revisional performed within the company, which makes use of the accounts.
The external analysis is carried out by external auditors who use the reports of external auditors. Reclassification of the budget

With this method has revised the values \u200b\u200bof the income that those balance sheet in order to obtain a structure that is functional for analysis.

selection and index calculation
At this stage the data is selected from the quantity of the quotients calculated. The excessive amount of data can complicate the formulation of conclusions.

Coordination of indexes and interpretative report
It 'important to derive the conclusions of the analysis from a reading of composite indices in the system, that is identified by logical-mathematical constraints and an examination of one or a few isolated data.

mode reclassification of balance sheet and income statement

The process of reclassification of items in the balance sheet is according to financial criteria: - the activities are grouped according to the degree of liquidity, ie the propensity of corporate investment ( uses) a trasformarsi in forma liquida nel breve periodo, generalmente della durata dell’esercizio;

- le passività (fonti) sono ordinare secondo il tempo di esigibilità, ossia la loro attitudine a dar luogo a esborsi finanziari nell’esercizio o nei periodi successivi.

In questo modo l’attivo corrente sarà costituito da tutti gli elementi attivi del patrimonio che presumibilmente ritorneranno in forma liquida in breve periodo, e comprende le liquidità immediate, le liquidità differite e le disponibilità di magazzino.
L’attivo immobilizzato sarà formato da tutti quegli elementi attivi del patrimonio che sono destinati ad essere impiegati nei cicli produttivi aziendali per un periodo di longer and includes the tangible assets, intangible assets, financial assets.

sources of capital are distinguished in three rather different groups:

- Current liabilities, which include all short-term loans receivable;
- consolidated liabilities, which include loans receivable due after one year of the current financial year;
- Equity, a source of funding is intended to be part of the corporate structure of its assets and then placed in an indefinite period.

In proceedings for the reclassification of income essentially trying to get him to take a structure and a form that an understanding of the progressive formation of the net income for the year.
The form is suitable scale, be able to give evidence to the different areas of business management and to analyze the contribution that each has given to the overall profitability. Normally
are highlighted five areas where the results represent the components of the budget income, and these areas are precisely the characteristic or typical management, financial management, asset management or unusual, the extraordinary management and fiscal management.

the reclassified income statement in value added is the most frequently adopted by Italian companies.
The components of income are classified by nature and leads to intermediate results of major economic information. This configuration
value-added, as well as highlight the operating income, notes two important indicators:
- the value of output produced
- the added characteristic

The reclassification is as follows:
value of production allows us to assess the importance of individual classes that determine value, value added
characteristic is obtained by the difference between the value of production and cost of goods and services purchased from third parties and used in the production (external factors);
EBITDA obtained by subtracting the value characteristic added labor costs, expresses the contribution margin, which covers the fixed costs;
operating income, obtained by subtracting from the gross operating profit after depreciation and provisions, is an economic indicator of considerable interest because it indicates the ability of the perform their traditional production processes, resulting in an income appropriate to remunerate the financial capital, net of taxes,
income from current operations, obtained by considering the interest and financial charges atypical
income before taxes, which is calculated by adding the balance of 'area management extraordinary income from current operations, and finally
net income for the period, obtained by subtracting income taxes, and the assurance of return on equity. Main indices



Indexes are divided by their economic, financial or balance sheet.

The analysis of the economic situation in the income statement refer to percentage values, the indices of profitability and productivity ratios. This analysis is necessary to understand the ability of a company to reward ol'attitudine in fair measure the equity capital used in production processes, ie the capital to maintain it as a full risk.
They are part of this analysis, ROE, ROI, ROS, ROD the index incidence of non-management feature.

The analysis of the financial position of the indices making use of the composition of jobs, to study the elasticity of investment, the sources and composition, aimed to investigate the position of leverage and the degree of rigidity of funding , and indexes of correlation between sources and uses durable permanent, direct to examine the degree of solvency and solidity.
This analysis is intended to indicate whether the company has achieved a position of structural balance.
are included in this analysis uses the index of rigidity, elasticity index degli impieghi, il margine di struttura essenziale, il quoziente di autocopertura delle immobilizzazioni, il margine di tesoreria, l’indice di indebitamento (leverage).


Penna, Schievano, Fracchiolla, Marzullo, De Pedrillo, Bernardini, Ballarin, Tracitto

Tay Du Ky 1996 Yahoo Online

ANNO SCHOOL 2007/08 Capital Structure