The course provides the basic knowledge and the conceptual and methodological tools needed to address the study of the institutional nature of firms and businesses, their operation and process system, and the equilibrium conditions, within the three moments of the organization, management and control.
The student must demonstrate:
- understanding of the basic business dynamics,
- ability to interpret the contents of an economic magazine when referring to business choices and behaviors,
- possessing an adequate terminology,
- possessing a know-how to develop autonomous judgments about business strategies,
- understanding of the economic phenomena of the reference environment,
- to be able to read a company budget,
- understanding the meaning of the firm and its prevailing organizational models,
- ability to convey the above knowledge to others people.
To provide the basic tools and conceptual models for the understanding of the general principles on which to base the economic management of the firms in the three moments of the organization, management and disclosure. Understanding the main logic of analysis and interpretation of the many processes that take place within the company.
The course, therefore, provides basic aspects of the economy and business organization and facilitates the ability to work in team.
In order to improve the understanding of the issues and the organization of the subject as well as the program, at the request of the interested parties, there are explanatory slides divided into 23 teaching units realized by the teacher.
Favotto F., Bozzolan S., Parbonetti A., 2012, Economia Aziendale, McGraw-Hill.
Anthony R.N., Breitner L.K., Macrì D.M., 2004, Il Bilancio, McGraw-Hill (Cap. 1, 2, 5, 6, 7, 8, 10). Anthony R.N., Hawkins D.F., Macrì D.M., Merchant K.A., 2008, Sistemi di controllo, McGraw-Hill (capp. 2, 3). Miolo Vitali P. (a cura), 2000, Corso di economia aziendale, Vol.I, Giappichelli (cap. III e IV – Le funzioni aziendali).
In order to verify the level of understanding of the issues by the students, a written and sometimes oral examination is foreseen (at the discretion of the teacher).
The audit report normally includes 5 open questions throughout the course, with particular attention to the budget part (for 6CFU courses), as well as 2 practical exercises on the brak even point, budget indices or the classification of budget items (for 9 CFU courses).
Evaluation of the elaborate is overhall. It is not foreseen, that is, an algorithm final score assignment.