Derived from
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13437 ECONOMIA AZIENDALE in Business Administration L-18 0 SFORZA Vincenzo
(syllabus)
The lectures will address the following topics: - Needs, goods and value. - Meaning, evolution and interpretation of the concept of business. - The conditions of the existence, the characters of the firm, and its classification. - The function of the firm, its aims and the concept of business management. - The subjects within the firm. - Strategies - Business activities and organization - The notion of corporate assets, liabilities and equity. - Qualitative and quantitative 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 costs and the break-even analysis. - The bookkeeping of the fundamental firms’ operations with the double-entry system.
(reference books)
1) G. Catturi, Principi di economia aziendale. L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 2019 (Section A: lessons 1, 2, 5; Section B: lessons 7, 8, 10, 13, 14, 18; Section C: lessons 20, 21, 22, 26, 29).
2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, Attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th Edition (Section II, Chapter 3 and 5).
3) Teaching materials available on the course web site (slides and the lecture notes about the bookkeeping with the double-entry system, ratios, and cost accounting)
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