LEZIONE 10 - ESERCITAZIONE PRATICA - MS EXCEL

The teaching activity consisted of a guided exercise using spreadsheets, aimed at developing a forecast income statement for a company operating an e-bike rental service in a tourist destination. Students were asked to analyse the impact of different managerial and economic assumptions on the company’s operating result by preparing three alternative scenarios: pessimistic, realistic and optimistic. During the exercise, students worked with key business variables, including average daily rentals, average rental price, annual operating days, variable costs and fixed operating costs. Based on these data, they set up formulas and spreadsheet links to calculate production value, operating costs, value added, EBITDA, operating income, pre-tax income and net income.

Special attention was devoted to the effective use of spreadsheet tools. Students used drop-down menus to select the relevant scenario and applied the INDEX and MATCH functions to automatically retrieve the values associated with each scenario. The exercise also included the use of the Goal Seek function to determine the number of daily rentals required to achieve a target net income.

This activity enabled students to integrate knowledge of business planning, economic and financial analysis, and practical spreadsheet skills. Through an applied and laboratory-based approach, the exercise supported the development of students’ ability to build forecasting models, interpret alternative scenarios and use quantitative tools to support business decision-making.