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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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