Business Administration and Accounting Studies
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.
(Learning results according to the Dulin declaratories) The student have to demonstrate:
Knowledge and understanding
- understanding of the basic business dynamics,
- possessing an adequate terminology,
Applying knowledge and understanding
- ability to interpret the contents of an economic magazine when referring to business choices and behaviors,
- possessing a know-how to develop autonomous judgments about business strategies,
- understanding of the economic phenomena of the external environment,
- to be able to read a company budget,
- understanding the choices of the firms and their prevailing organizational models,
- to exhibit the ability to convey the above knowledge to others people,
- to posses the ability to easily explain the key concepts on the operating criteria of companies to people who are not familiar with them,
- to show the capacity to write a brief outline on business concepts and operating using an appropriate scientific language.
Even so, for students who do not come from technical institutes, it would be preferable to read some texts on the functioning of the economic system as a whole.
For 6 CFUs students (for each topic 2 hours lessons are forecasted, except for UD 24, 15 and 16 for 4 hours each)
1) The corporate system
2) Classification of companies
3) The environmental system
4) Mission and objectives of the companies
5) Corporate resources
6) Management Operations: Cycles and Balances
7) Balance and Competitiveness of the Company System
8) the firms functions: Supplies and Production
10) Integrative functions: Organization, Human Resources
11) Integrative functions: R & D, Finance
12) Programming and control functions: the strategies
13) The information system
14) The financial statements
15) The balance sheet and its reclassification
16) Income statement and its reclassification
There are also 3 2-hour seminars, 2 2-hour exercises on the balance sheet indices.
Only for 9CFU course programmes (On average, for each topic 3 hours lessons are forecasted, except for UD 20, 2 hours)
17) Budget margins and leverage
18) Business costs
19) The break-even point
20) Business entrepreneurship
21) Economic evaluation of companies
There are also 2 exercises on the bep of 2 hours each and the analysis of 3 business cases.
The course aims to provide the basic tools and conceptual models for the understanding of the general principles on which to base the analysis of the firms in the three moments of the organization, management and control. So we aspire to underline the main logics which led the processes that take place within the company.
The course also provides basic knowledge of the economic system in which the firm Is placed.
In order to improve the understanding of the issues, explanatory slides divided into 22 teaching units realized by the teacher are available. The first 16 teaching units cover 6CFU courses. Each of the 24 lesson topics lasts 2 or 3-hours on average.
Further details on program content are available in the UD 0 presentation at the Course
Frontal lessons. There are also forecasted 3 seminars of 2 hours each, 6 hours devoted to case-studies discussions as well as 8 lessons devoted to the exercises.
- 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).
- Miolo Vitali P. (Ed), 2000, Corso di economia aziendale, Vol.I, Giappichelli (cap. III e IV – Le funzioni aziendali).
Course slides are available on request by the teacher.
In order to verify the level of understanding of the issues by the students, a written and sometimes oral examination is foreseen. This last 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, only for 9 CFU courses, 2 practical exercises on the break-even point, budget indices or the classification of budget items.
The length of the test is 90 and 70 minutes respectively.
Evaluation of the elaborate is overall. It is not foreseen, that is, an algorithm final score assignment.
The teacher always is available for receiving students. Please, book an appointment before.