ECONOMIA AZIENDALE
(objectives)
LEARNING OUTCOMES:The course aims at providing a solid knowledge of business administration and the necessary preparation for a successful continuation of the course of study. KNOWLEDGE AND UNDERSTANDING: At the end of the course the student must demonstrate that she/he has learned both issues of a mainly theoretical nature - regarding the company, its functioning and the relationship it establishes with its general and task environment - as well as operational issues, related to the estimation of income and book value and the determination of financial phenomena such as cash flow, financial requirements and self-financing. APPLYING KNOWLEDGE AND UNDERSTANDING: The student must be able to recognize the various types of companies, to understand the roles of the people who work there and identify the parts that make up their structure. Furthermore, the student must be able to quantify the effect that the main management operations have on the capital, on the result of the period and on the internal equilibrium. MAKING JUDGEMENTS: At the end of the course, the student will be able to understand the company and its functioning as well as the opportunity to undertake certain management operations in relation to the effects that the main management operations have on the qualitative and quantitative composition of the capital and the result. financial year and, more generally, on internal balances. COMMUNICATION SKILLS: Knowledge of the general and operational part of the course will allow the student to acquire the technical language of the subject in preparation for understanding the contents of the other courses with business or managerial economic content. LEARNING SKILLS: At the end of the course, the student will be able to understand the basic issues of business economics that will allow her/him to read documents or participate in debates with business content.
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Code
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13437 |
Language
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ITA |
Type of certificate
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Profit certificate
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Credits
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8
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Scientific Disciplinary Sector Code
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SECS-P/07
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Contact Hours
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48
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Type of Activity
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Basic compulsory activities
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Teacher
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MECHELLI Alessandro
(syllabus)
The lectures will address the following topics: - Needs, goods and value. - Meaning and interpretation of the concept of business: contractual theory, agency theory, theory of systems. - The historical evolution of the concept of firm. - The conditions of the existence and the characters of the firm. - The function of the firm, its aims and the concept of business management. - The subjects within the firm. - The notion of corporate assets, liabilities and book value. - Qualitative analysis of the corporate net assets. - The accrual-basis and the cash basis of accounting. - The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation. - The relationships between the different measures of capital in non-financial entities. - The costs and the break-even analysis. - The financial aspects of the business management. - The analysis of the profitability and of the liquidity of the firm using the ratios. - The notion and the assessment of the global value added. - The bookkeeping of the fundamental firms’ operations with the double-entry system.
(reference books)
1) G. Catturi, L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2003 (Module A: lessons 1, 2, 5, 6; Module B: lessons 7, 11, 12, 17; Module C: lessons 19, 20, 21, 22, 23, 27, 29).
2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Chapters 3, 4, 5 and 7).
3) Teaching materials available on the course web site (slides and the lecture notes about the bookkeeping with the double-entry system)
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Dates of beginning and end of teaching activities
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From to |
Delivery mode
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Traditional
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Attendance
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not mandatory
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Teacher
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SFORZA Vincenzo
(syllabus)
The lectures will address the following topics: - Needs, goods and value. - Meaning and interpretation of the concept of business: contractual theory, agency theory, theory of systems. - The historical evolution of the concept of firm. - The conditions of the existence and the characters of the firm. - The function of the firm, its aims and the concept of business management. - The subjects within the firm. - The notion of corporate assets, liabilities and book value. - Qualitative analysis of the corporate net assets. - The accrual-basis and the cash basis of accounting. - The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation. - The relationships between the different measures of capital in non-financial entities. - The costs and the break-even analysis. - The financial aspects of the business management. - The analysis of the profitability and of the liquidity of the firm using the ratios. - The notion and the assessment of the global value added. - The bookkeeping of the fundamental firms’ operations with the double-entry system.
(reference books)
1) G. Catturi, L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2003 (Module A: lessons 1, 2, 5, 6; Module B: lessons 7, 11, 12, 17; Module C: lessons 19, 20, 21, 22, 23, 27, 29).
2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Chapters 3, 5 and 7).
3) Teaching materials available on the course web site (slides and the lecture notes about the bookkeeping with the double-entry system; slides and lecture notes about cost analysis)
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Dates of beginning and end of teaching activities
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From to |
Delivery mode
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Traditional
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Attendance
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not mandatory
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