Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
Matricole dispari
Belonging course: 
Course of Bachelor's Degree Programme on SPORTS SCIENCE
Disciplinary sector: 
Year of study: 
Second semester



Course description

The course aims to provide:
• basic knowledge of business economics, by illustrating the main theories for the analysis of business financial and economic structure, with particular reference to the sport organizations;
• some quantitative analysis model supporting business decision processes
By the end of the course, the student will be able to analyse a company and to understand and examine the financial and economic effects of management operations


No preliminary knowledge is necessary


The course of Business Economics for students of Movement Sciences is characterized by the application of the universal principles of the doctrine to the specific context of sports organizations regardless of the chosen legal form (companies, associations, bodies, etc.) and the organizational structure assumed.
The course introduces the student to the fundamental concepts for the study of the conditions of existence and development of firms, illustrating the main theories for the analysis of their income, asset and financial structure.
The objectives of the course are varied:
- offer the overall framework of the basic concepts of the business economics doctrine and, therefore, the conceptual tools for the study and the deepening of the management, organizational and accounting topics of companies;
- illustrating the main theories on the conditions of economy and balance of the company with reference to the economic entity and its management choices;
-provide some models of quantitative analysis to support corporate decision-making processes, using the most appropriate operational tools for the purpose.
The objectives set out above will be achieved through a training course divided into theoretical lessons and practical exercises, in which precise references to sports companies will be provided.
The detailed program for the preparation of the exam is shown below:
Text: Ferrara G. (ed.), Economia Aziendale, McGraw-Hill, Milan 2011:
Chapter 1 - The Firm
Chapter 2 - The institutional set-up (except paragraphs 2.4 and 2.5)
Chapter 3 - Business groups (except paragraphs 3.6 and 3.6.1)
Chapter 4 - The strategy (except paragraphs 4.3.3)
Chapter 5 - The organization (except paragraphs 5.2, 5.4, 5.4.1-5.4.2)
Chapter.6 – The management
Chapter 7 - The accounting
Chapter 8 - It is NOT to be studied
Chapter 9 - Income and income statement
Chapter 10 - The assets
Chapter.11 - Qualitative information and various reporting formats (except paragraphs 11.3.1-2)
Chapter 12 - The performance indices and the company value (except paragraphs 12.4.1-2 and 12.5 and 12.5.1)
In addition to the text, the slides related to "Cost accounting" (material provided by the teachers) are also the object of the program.

The course presents a thorough and systematic coverage of management and accounting theory and practice. In particolar, the following topics are analysed:
• The business, its distinctive characters and classifications. Economic balance, durability and self-government.
• Business structure, shareholder and stakeholder.
• Business groups: characteristics and main structures.
• The business strategy and its historical development study
• Management and business administration: business operating system, productive factors, efficiency, efficacy and economicity.
• Accountancy: business information systems and accounting firm systems.
• Income and financial statements, and the other documents of business reporting.
• Business performance analysis: income and financial indexes and capital evaluation
• Cost accounting and Break Even Point.

Teaching Methods

The course consists of 72 hours of frontal teaching, including thematic exercises, aimed at applying the knowledge acquired in class and further summary exercises including simulations of the exam.


Ferrara G. (edited by), Economia Aziendale, McGraw-Hill, Milano 2011
Slide on cost accounting can be downloaded on the web site:

Learning assessment

The final examination is based on a written test.
The test comprises closed-ended questions, open-ended questions and 1 exercise on break even analysis covering the whole program.
On passing the written exam, the student can accept and record the assigned vote, sit an oral examination or refuse the assigned vote.
Students who fail the written exam can resit it in the subsequent session.

More information