AGRICULTURAL
UNIVERSITY OF ATHENS
Department of Agribusiness
& Supply Chain Management

5604 - Financial Management & Evaluation of Investments

Content

  1. Introduction to basic concepts
  2. Discounting and compounding techniques
  3. Annuities and perpetuities
  4. Loans amortization
  5. Investment - consumption model
  6. Traditional criteria of project appraisal
  7. Discounted cash flows
  8. Net present value
  9. Internal rate of return
  10. Investments decisions under uncertainty
  11. Applications to the Agriculture
  12. Purchase and replacement of equipment
  13. Case studies
    A combination of teaching and learning methods will be used, aiming at the active participation of the students and the practical application of the thematic units under examination; there will also be lectures using audiovisual media, discussions, and analyses of case studies on real business issues, experiential (group) activities, as well as projections of relevant videos. The students will also undertake an individual or group project. Furthermore, articles, audiovisual lecture materials, web links/addresses, useful information, case studies and exercises for further practice are posted in digital form on the AUA Open e-Class platform.

Learning results

The aim of the course is: 

to educate students in current methodologies of investment decisions. Firstly, basic notions of mathematics of financial transactions. Then the students are initiated in the theoretical background of investment decisions, and project evaluation criteria along with corresponding algorithms are presented. Applications to agriculture follow focusing on purchase or lease decisions and replacement of equipment. A large part of the course is devoted on hands-on exercises and examples so that theory to be understood and to acquire skills of software use to solve practical problems. 

Upon successful completion of the course, the student will be able to:

  • describe the criteria for evaluating investment projects
  • identify profitable versus non-profitable investment projects
  • evaluate projects using software such as Excel

assess the option of acquiring equipment through a loan or long-term lease

Bibliography

  • Ross S., Westerfield W. R. 2016. «Χρηματοοικονομική των Επιχειρήσεων», Εκδόσεις Πασχαλίδης.
  • Αρτίκης Γ., 2013. «Χρηματοοικονομική Διοίκηση – Αποφάσεις Επενδύσεων», Εκδόσεις :Νικητόπουλος Σαράντος και Σία ΕΕ
  • Σπάθης Π., Τσιμπούκας Κ. 2010. «Οικονομική των Επιχειρήσεων». Ελληνοεκδοτική. ΑΘΗΝΑ
  • Βασιλείου, Δ. και Ηρειώτης, Ν. 2018. Χρηματοοικονομική Διοίκηση. 2η Έκδοση. Εκδόσεις: Rosili
  • Robert Parrino, Thomas Bates, Stuart Gillan, David Kidwell, «Βασικές Αρχές χρηματοοικονομικής των Επιχειρήσεων», Εκδόσεις Αλέξανδρος Σ. ΙΚΕ
    Suggested Bibliography in English Language:
    Related academic Journals:
  • Accounting Organizations & Society (Rank: Association of Business Schools Journal List 4*)
  • Journal of Accounting & Economics (Rank: Association of Business Schools Journal List 4*)
  • Journal of Accounting Research (Rank: Association of Business Schools Journal List 4*)
  • The Accounting Review (Rank: Association of Business Schools Journal List 4*)
  • Contemporary Accounting Research (Rank: Association of Business Schools Journal List 4)
  • Review of Accounting Studies (Rank: Association of Business Schools Journal List 4)
  • Abacus (Rank: Association of Business Schools Journal List 3)
  • Accounting, Auditing & Accountability Journal (Rank: Association of Business Schools Journal List 3)
  • Accounting & Business Research (Rank: Association of Business Schools Journal List 3)
  • Accounting Horizons (Rank: Association of Business Schools Journal List 3)
  • Accounting Forum (Rank: Association of Business Schools Journal List 3)
  • British Accounting Review (Rank: Association of Business Schools Journal List 3)
  • Critical Perspectives on Accounting (Rank: Association of Business Schools Journal List 3)
  • European Accounting Review (Rank: Association of Business Schools Journal List 3)
  • International Journal of Accounting (Rank: Association of Business Schools Journal List 3)
  • Journal of Business Ethics (Rank: Association of Business Schools Journal List 3)
  • Journal of Business Finance & Accounting (Rank: Association of Business Schools Journal List 3)
  • Management Accounting Research (Rank: Association of Business Schools Journal List 3)
  • Public Money & Management (Rank: Association of Business Schools Journal List 2)
    Instructor's Notes

Faculty

2262022569
kstoudas@aua.gr
Assistant Professor of Accounting / Financial Analysis in the Department of Agricultural Business Management […]

NEWSLETTER

The Department was created in 2019 (article 20, Law 4589/2019) and is an evolution of the Supply Systems Management Department (D.S.E.). Housed in a 770 sq.m. building. within a plot with a total area of 8,000 sq.m. in facilities with extensive research and teaching spaces.
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