BUSINESS ECONOMICS (Cognomi A-K)
Academic year and teacher
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- Versione italiana
- Academic year
- 2015/2016
- Teacher
- LAURA GIRELLA
- Credits
- 10
- Didactic period
- Secondo Semestre
- SSD
- SECS-P/07
Training objectives
- a) a first approach to, and understanding of, the variety of the basic economic units ("aziende") in terms of their objectives, characters, and types (firms, public administration, and families);
b) models and tools for representing the economics of a unit (accounting), as well as for short term decision-making (e.g., make or buy, break-even point, economies of scale and scope);
c) an analysis of the organizational, managerial and institutional aspects of economic units, using also the concepts of "main economic actor" and "stakeholder" as means to interpret in a unitary way the life and behaviour of these organizations in a systemic perspective. Prerequisites
- None
Course programme
- 1. Economic organisations ("aziende") and their study
2. The component parts of economic organisations and their relations with the environment. The systems approach
3. The subsystems of the economic unit: the institutional forms, the organisation, the technical structure, the management, and the unit's assets
4. The institutional forms
5. An introduction to the managerial activity
6. Accounting: principles. The accounting and financial recording system. Economic equilibrium and the financial statements model
7. Economic convenience calculations. Production costs: classifications and configurations. The break-even point analysis. The economies of scale, scope, learning, and transaction
8. Organisation and decision making processes. Human resources. The organisational choices: organisational design (structure) and operating systems Didactic methods
- Theoretical lectures about the basic elements of the course, in rotation with practice/exercise lectures about cost acccounting and financial accounting.
Learning assessment procedures
- Written examination.
(Intermediate examination not available).
Information about examionation and grade are available here: http://www.unife.it/economia/lm.economia/insegnamenti/strategia-e-auditing-aziendale/modalita-desame Reference texts
- For non-Italian speaking students course materials will be identified upon request.
