Derived from
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13437 ECONOMIA AZIENDALE in Business Administration L-18 0 MECHELLI Alessandro, 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, 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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