BUSINESS ECONOMICS (Cognomi L-Z)
Academic year and teacher
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- Versione italiana
- Academic year
- 2015/2016
- Teacher
- FABIO DONATO
- 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.
At the end of the course the student is able to understand the overall principels of the management, refered both to for profit and to not for profit organizations Prerequisites
- None
Course programme
- 1. Economic organisations ("aziende") and their study (12 hours - book E. Giannessi)
2. The component parts of economic organisations and their relations with the environment. The systems approach (12 hours - book U. Bertini)
3. An introduction to the accounting principles (12 hours - book C. Caramiello)
4. Organisation and decision making processes (12 hours - book L. Anselmi).
5. Accounting: principles. The accounting and financial recording system. Economic equilibrium and the financial statements model (12 hours - book L. Marchi)
6. Economic convenience calculations. Production costs: classifications and configurations. The break-even point analysis. The economies of scale, scope, learning, and transaction
systems (12 hours - book L. Anselmi) 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
Optional oral examination
The course exam is devoted to test the level of achievement of the previously indicated training objectives. The exam consists of questions.
The two parts have the purpose to verify the theoretical knowledge of the topics of the course. They also contain exercises
The final grade is the sum of the scores of the written and (optional) oral examination. To pass the exam the student must obtain a minimum score of 18 out of 31 Reference texts
- - Giannessi E., "Appunti di economia aziendale", Pacini, Pisa, ult.ed. 1993, cap. 1 (si trova in biblioteca).
- Caramiello C., "L'azienda", Giuffré, 2a ed., capp. 2-3, pp. 27-65 (si trova in biblioteca).
- Bertini U., "Il sistema d'azienda. Schema di analisi", Torino, Giappichelli, 1990 (capp. 1, 2, 3, 4, e par. 5.1).
- Anselmi L., (a cura di), "Elementi di management e dinamica aziendale", Torino, Giappichelli, 2006.
- Anselmi L., Lattanzi N., (a cura di), "Elementi di management e dinamica aziendale", Torino, Giappichelli, 2002, SOLO cap. 5
- Marchi L., (a cura di), "Introduzione alla contabilità d'impresa. Obiettivi, oggetto e strumenti di rilevazione", quarta edizione, Giappichelli, Torino, 2007.
