In this first article we will discuss the financial planning process. The article will consist of a general introduction to the planning model, with reference to three distinct design types, and a series of examples including some practical tips that, though generic, will refer to the best practices adopted in real-life projects. In the case of financial planning we are […]

This article aims to examine in depth the sales and operational planning process. As in the previous case in which we dealt with the financial planning process, the following is a general introduction to the model, with particular reference to clearly distinct design types and, on request, a series of examples including some practical tips which, although in general […]

This article aims to examine in depth the process of planning and controlling human resources. As in the previous case, in which we dealt with the financial planning process, sales and operational planning, the following is a general introduction to the model with particular reference to clearly distinct project types and, on request, a series of examples includin […]

Although the revenue (COGS) is a measure that considerably burdens on the societies’ balances (even until the 75% of the revenues on annual base) nowadays is barely controlled. Principally because it is not easy to control it. The discontinuous control of this measure, especially in season business, does not allow either seizing the deriving opportunities […]

In order to improve the economic-financial frankness of the financial statement, the IASB (International Accounting Standard Board) has issued the new accounting precept IFRS16-lease: this precept imposes to the lessee to account, without any difference, the operative and financial leasing contracts. Specifically, the impact of the operative and financial
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Ban Ki-Moon, general secretary of ONU, has been able to summarize the concept of enterprise social-responsibility in a simple sentence: “Every business has a responsibility to improve our world”. Ban Ki-Moon refers to an exact responsibility that the companies have, not only towards they shareholders but also towards the entire world. In addition, this statement […]

IFRS 16 certainly represents one of the more significant innovations of the international accounting regulatory framework of the last years and it is characterized by a high level of pervasiveness that associated to his complexity raises many points of attention for the operators, being these latter extensors or readers/users of the balance sheet. A first […]

In a period in which the acronym ESG (Environment-Social-Governance) has the same importance as the concept of company, seems to be fundamental having the chance to value how much this latter impacts on it. The non-financial statement has this purpose, the non-financial informational communication to the internal and external main characters, going to highlight in […]

The IFRS 16 first year of life has just ended and the first financial balances that incorporate the new assets produced by the application of this accounting principle, “the rights of use”, are in closure phase.
Therefore, the assessment of the recoverability of the value of these balance activities pursuant to the IAS 36 is the matter of these days. In fact, the right of use is normally inscribed in the balance sheet in the depreciated historic cost and this requests the necessity to periodically control, pursuant to the IAS 36, the recoverability of the activities object of detection as right of use.

Il Covid-19 è un acceleratore di tendenze già in atto, come la rivoluzione digitale, o in generale del cambiamento nel modo di fare business.
Tale cambiamento passa anche attraverso la capacità di ripensare le proprie attività e lo Zero-Based Budgeting torna in auge per il fatto che impone un continuo e radicale ripensamento in relazione all’acquisizione e allocazione delle risorse alle attività aziendali, evitando di procedere in continuità con un’esperienza storica ormai lontana dal nuovo contesto in cui si muove l’azienda

SDA Professor Mario Vinzia, 26/11/2020   Risk, value and sustainability are the pillars on which the company’s lifecycle is built on. In fact, the management puts all of its energy into value creation, business risk management and a sustainable long-term growth.   Value creation and risk appetite If we ask ourselves which is the final […]

SDA Professor Mario Vinzia, 01/12/2020   The previous article was about how value, risk and sustainability influence the choices made by the company, now it is necessary to verify in reality if these three dimensions have equal roles within the decisions made by the management.   It is important to underline that it is not […]

Camilla Federica Vinzia, 10/12/2020   Remuneration policy in businesses The “Report on the remuneration policy and on the remuneration paid” is not a mere implementation that listed companies must fulfill annually, but rather it constitutes an important piece of the corporate governance model that allows the company to communicate externally and internally how it intends to direct […]