BUSINESS ECONOMICS (Gruppo A)
Academic year and teacher
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- Versione italiana
- Academic year
- 2017/2018
- Teacher
- GIUSEPPE MARZO
- Credits
- 10
- Didactic period
- Primo Semestre
- SSD
- SECS-P/07
Training objectives
- The course’s goals are the following:
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
- The main contents of the course are the following:
1. Azienda, economy and business economics (6 h)
The azienda in Italian business economics. The theory of azienda and the theory of the firm.
2. A systemic approach to azienda (30 h)
The analysis of sub-systems of the azienda. The systems of operations. The systems of the relationships azienda-stakeholders. The system of management. The systems of information.
3. Organisation and decision-making processes (12 h) Human resources. The organisational choices: organisational design (structure) and operating systems
4. Financial Accounting (20 h)
Accounting principles. The accounting and financial recording system. Economic equilibrium and the financial statements model. How to prepare financial statements.
5. Operational decision-making (12 h)
Using costs, prices, margins and volume to make decisions.
Production costs: classifications and configurations. The break-even point analysis. The economies of scale, scope, learning, and transaction. 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 examination’s and grade’s rules are available here:: http://www.unife.it/economia/economia/insegnamenti/economia-aziendale-a-k/esami Reference texts
- Suggested readings and materials
1)Airoldi G., Brunetti G., Coda V., Corso di economia aziendale, Bologna, Il Mulino, 2005 (Capp. I, II, III, IV, V, VI, IX, X, XI, XII, XV, XVI)
2)Marchi L. (ed.),Introduzione all'economia aziendale. Il sistema delle operazioni e le condizioni di equilibrio aziendale, Torino, Giappichelli, 2012.
3) Teachng materials available on the course’s website
Suggested readings for students non attending classes (in addition to the above):
Brunetti G., Contabilità e bilancio d'esercizio, Milano, Etas, ultima edizione (2005)
Or: Cerbioni F., Cinquini L. , Sòstero U., Contabilità e bilancio, 4ed, McGraw Hill
