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13437 ECONOMIA AZIENDALE in Business Administration L-18 0 SFORZA Vincenzo
(syllabus)
The course is structured in two parts (general and application). The first part focuses on analyzing the characteristics of company operations, their structures, and the specific conditions that shape their institutional and managerial structures. The second part introduces the student to the application of the basic concepts to different business contexts and acquiring technical tools that will equip learners to evaluate business performance.
GENERAL SECTION The Company on the objective and subjective level
• The origin of companies: needs, goods, and value • Meaning, evolution, and interpretation of the company concept • The conditions of existence, the characters of the company, and its classifications • The function of the company, its aims, and management • Business activities and organisation • The subjects within the company: legal and economic subjects • Strategies
OPERATIONAL SECTION The economic and financial dimensions of management • 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 analysis of the profitability and of liquidity of the firm using the ratios • Cost accounting • The financial dimension of the business management (Requirement assessment, self-financing, cash flow)
(reference books)
1) G. Catturi, Principi di economia aziendale. L'azienda universale. L'idea forza, la morfologia e la fisiologia, Cedam, Padova, 7th edition 2021 (Section A: lessons 1, 2, 8; Section B: lessons 9, 10, 12, 15, 16 e 20; Section C: Lessons 22, 23, 24, 28 & 31).
2) E. Cavalieri - R. Franceschi Ferraris, Economia Aziendale, Vol. I, Attività aziendale e processi produttivi, Giappichelli, Torino, 2010, 4th edition (Section II, Chapters 3 & 5).
3) Teaching materials available on the Moodle course website
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