Università degli Studi di Napoli "Parthenope"

Teaching schedule

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



Course description

The Business Economics course aims to introduce the student to the fundamental concepts for the study of the conditions of existence and development of companies, illustrating the main theories for the analysis of their income, property and financial structure. Consistent with the training objectives of the Degree Course in Movement Sciences, this course 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 expected learning outcomes are also available on the basis of the Dublin Descriptors, according to the following scheme:
1) Knowledge and ability to understand. The course allows the understanding of the main economic-business phenomena and of the aspects and methodologies for the analysis of the economic and equilibrium conditions with reference to the “economic subject” and its management choices;
2) Ability to apply knowledge and understanding. The course allows students to apply quantitative analysis models to support corporate decision-making processes using the most appropriate operational tools for the purpose;
3) Autonomy of judgment. The course improves the ability to interpret the results of the decision models applied in the economic-business context and to formulate independent judgments, also through examples;
4) Communication skills. Students will acquire an appropriate language in the description of business phenomena and that will foster communication with the stakeholders of sports organizations, with particular regard to those with which there are economic and financial relationships;
5) Learning skills. The course develops the necessary skills to independently deepen the economic-business issues of greater interest in relation to the specific needs of their work or research, selecting the most accurate sources of information and the most appropriate methodologies.


No specific binding prerequisites are set


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 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 firm: its object, its goals and its subjects
The institutional structure
Aggregations and business groups
The firm strategy: definitions and main models
The fundamental organizational structures of the firms
The phases of business management
The analysis of the economic and financial aspects of management
The capital and the balance sheet
Income and the income statement
Accounting recording methods and tools
Qualitative information and various forms of external reports
Performance indices and company value
Cost accounting
The Break Even Point model

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.


Book: Ferrara G. (a cura di), Economia Aziendale, McGraw-Hill, Milano 2011:
In addition to the book, materials of the program are: the slides concerning the cost accounting and the model of the break even point (material by the teachers)

Learning assessment

The purpose of the exam is to verify the achievement of the previously indicated training objectives.
Learning is verified through:
- A written test divided into two parts: the first articulated in multiple-choice questions and open-ended questions on the topics of the program; the second related to a cost accounting exercise.
- A conclusive oral exam, optional, which deals with the whole program.
N.B. Passing the written test requires obtaining an evaluation of at least 18/30. Only students who have passed the written test can access the optional oral exam.
The program and the modalities of the final learning test are the same for those who attend and for those who do not attend lessons.

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