Paolo TARTAGLIA POLCINI | Business Economics

cod. 0212100002

BUSINESS ECONOMICS

	0212100002
	DEPARTMENT OF ECONOMICS AND STATISTICS
	EQF6
	BUSINESS ADMINISTRATION
	2022/2023

CURRICULUM GENERAL

	OBBLIGATORIO
	YEAR OF COURSE 1
	YEAR OF DIDACTIC SYSTEM 2016
	FULL ACADEMIC YEAR

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	10	60	LESSONS	BASIC COMPULSORY SUBJECTS

	Objectives
	THE COURSE PROVIDES STUDENTS WITH AN UNDERSTANDING OF THE THEORIES, METHODOLOGY AND QUANTITATIVE LANGUAGE OF BUSINESS ADMINISTRATION. THE STUDENT WILL BE ABLE TO EXAMINE AND INTERPRET THE MAIN CORPORATE STRATEGIC, FINANCIAL AND ECONOMIC ISSUES. THE FINAL PURPOSE OF THIS COURSE IS TO ENABLE THE STUDENT TO EVALUATE THE MAIN CONDITIONS UNDERLYING THE COMPANY'S ECONOMIC VIABILITY, THROUGH ADEQUATE VALUE FOR MONEY ANALYSIS THAT TAKE INTO ACCOUNT THE DIFFERENT CORPORATE OPERATIONS WHICH FIRMS MAY IMPLEMENT. •KNOWLEDGE AND UNDERSTANDING -UNDERSTANDING THE MAIN TYPE OF BUSINESSES AND CORPORATE MODELS. -KNOWLEDGE OF THE SYSTEM OF KEY CORPORATE OPERATIONS. -UNDERSTANDING THE STRUCTURE AND COMPOSITION OF CORPORATE EXERCISE INCOME AND EQUITY. -UNDERSTANDING THE NECESSARY CONDITIONS UNDERPINNING THE CORPORATE ECONOMIC AND FINANCIAL VIABILITY AND THE MAIN INSTRUMENTS TO EVALUATE THEM. -BASIC KNOWLEDGE OF CORPORATE FINANCIAL REPORTING, INCLUDING FINANCIAL AND NON-FINANCIAL INFORMATION. -UNDERSTANDING THE MAIN CONCEPTS OF EQUITY IN THE BUSINESS ADMINISTRATION SCIENTIFIC FIELD. -KNOWLEDGE OF THE MAIN CORPORATE GOVERNANCE MECHANISMS AND THE KEY STRATEGIC AND ORGANIZATIONAL ISSUES. •APPLYING KNOWLEDGE AND UNDERSTANDING -ABILITY TO OUTLINE THE MAIN DIMENSIONS IDENTIFYING THE VARIOUS TYPES OF UNDERTAKING. -ABILITY TO DRAFT AND ANALYSE EXERCISE INCOME AND CAPITAL STATEMENTS. -ABILITY TO ASSESS THE DIFFERENT DIMENSIONS OF THE ORGANIZATION'S PERFORMANCE: ECONOMIC, FINANCIAL AND OVERALL PERFORMANCE, ALSO USING RECLASSIFICATION AND PROFITABILITY INDICES. -ABILITY TO EXAMINE THE MAIN FINANCIAL STATEMENTS ITEMS AND MANAGE THE CORPORATE COMMUNICATION TOWARDS STAKEHOLDERS. •MAKING JUDGEMENTS THE STUDENT WILL GAIN ADEQUATE PROBLEM-SOLVING AND DECISION-MAKING SKILLS TO EVALUATE CORPORATE ECONOMIC VIABILITY CONDITIONS. THE STUDENT WILL ALSO ACQUIRE THE ABILITY TO GATHER AND INTERPRET THE NECESSARY ACCOUNTING DATA TO EVALUATE THE FINANCIAL AND ECONOMIC VIABILITY CONDITIONS OF BUSINESSES. •COMMUNICATION SKILLS THE STUDENT WILL BE ABLE TO DISCUSS THE DIFFERENT TOPICS REGARDING BUSINESS ADMINISTRATION AND ILLUSTRATE THE SUITABLE TOOLS TO VERIFY THE CONDITIONS FOR THE EQUILIBRIUM OF THE COMPANY BY EMPLOYING THE APPROPRIATE TERMINOLOGY.

THE COURSE PROVIDES STUDENTS WITH AN UNDERSTANDING OF THE THEORIES, METHODOLOGY AND QUANTITATIVE LANGUAGE OF BUSINESS ADMINISTRATION. THE STUDENT WILL BE ABLE TO EXAMINE AND INTERPRET THE MAIN CORPORATE STRATEGIC, FINANCIAL AND ECONOMIC ISSUES. THE FINAL PURPOSE OF THIS COURSE IS TO ENABLE THE STUDENT TO EVALUATE THE MAIN CONDITIONS UNDERLYING THE COMPANY'S ECONOMIC VIABILITY, THROUGH ADEQUATE VALUE FOR MONEY ANALYSIS THAT TAKE INTO ACCOUNT THE DIFFERENT CORPORATE OPERATIONS WHICH FIRMS MAY IMPLEMENT.

•KNOWLEDGE AND UNDERSTANDING

-UNDERSTANDING THE MAIN TYPE OF BUSINESSES AND CORPORATE MODELS.
-KNOWLEDGE OF THE SYSTEM OF KEY CORPORATE OPERATIONS.
-UNDERSTANDING THE STRUCTURE AND COMPOSITION OF CORPORATE EXERCISE INCOME AND EQUITY.
-UNDERSTANDING THE NECESSARY CONDITIONS UNDERPINNING THE CORPORATE ECONOMIC AND FINANCIAL VIABILITY AND THE MAIN INSTRUMENTS TO EVALUATE THEM.
-BASIC KNOWLEDGE OF CORPORATE FINANCIAL REPORTING, INCLUDING FINANCIAL AND NON-FINANCIAL INFORMATION.
-UNDERSTANDING THE MAIN CONCEPTS OF EQUITY IN THE BUSINESS ADMINISTRATION SCIENTIFIC FIELD.
-KNOWLEDGE OF THE MAIN CORPORATE GOVERNANCE MECHANISMS AND THE KEY STRATEGIC AND ORGANIZATIONAL ISSUES.

•APPLYING KNOWLEDGE AND UNDERSTANDING

-ABILITY TO OUTLINE THE MAIN DIMENSIONS IDENTIFYING THE VARIOUS TYPES OF UNDERTAKING.
-ABILITY TO DRAFT AND ANALYSE EXERCISE INCOME AND CAPITAL STATEMENTS.
-ABILITY TO ASSESS THE DIFFERENT DIMENSIONS OF THE ORGANIZATION'S PERFORMANCE: ECONOMIC, FINANCIAL AND OVERALL PERFORMANCE, ALSO USING RECLASSIFICATION AND PROFITABILITY INDICES.
-ABILITY TO EXAMINE THE MAIN FINANCIAL STATEMENTS ITEMS AND MANAGE THE CORPORATE COMMUNICATION TOWARDS STAKEHOLDERS.

•MAKING JUDGEMENTS

THE STUDENT WILL GAIN ADEQUATE PROBLEM-SOLVING AND DECISION-MAKING SKILLS TO EVALUATE CORPORATE ECONOMIC VIABILITY CONDITIONS. THE STUDENT WILL ALSO ACQUIRE THE ABILITY TO GATHER AND INTERPRET THE NECESSARY ACCOUNTING DATA TO EVALUATE THE FINANCIAL AND ECONOMIC VIABILITY CONDITIONS OF BUSINESSES.

•COMMUNICATION SKILLS

THE STUDENT WILL BE ABLE TO DISCUSS THE DIFFERENT TOPICS REGARDING BUSINESS ADMINISTRATION AND ILLUSTRATE THE SUITABLE TOOLS TO VERIFY THE CONDITIONS FOR THE EQUILIBRIUM OF THE COMPANY BY EMPLOYING THE APPROPRIATE TERMINOLOGY.

	Prerequisites
	NONE

	Contents
	-BASIC CONCEPTS OF BUSINESS ADMINISTRATION: BUSINESSES AND BUSINESS ADMINISTRATION; BUSINESSES' PECULIAR CHARACTERISTICS; RISK AND ENVIRONMENT IN WHICH BUSINESSES OPERATE (10 HOURS). -KEY CORPORATE OPERATIONS. MONETARY, FINANCIAL AND ECONOMIC ASPECTS (6 HOURS). -EXERCISE INCOME AND CAPITAL (12 HOURS). -ECONOMIC VIABILITY AND PROFITABILITY ANALYSIS (8 HOURS). -FINANCIAL VIABILITY ASSESSMENT: EQUITY RECLASSIFICATION; FINANCIAL NEEDS AND CORPORATE SELF-FINANCING CALCULATION (8 HOURS). -THE EXTERNAL CORPORATE COMMUNICATION (FINANCIAL STATEMENTS) (2 HOURS). -NON-FINANCIAL REPORTING (2 HOURS). -DIFFERENT CAPITAL CONFIGURATIONS AND INTERRELATIONSHIPS (6 HOURS). -NOTIONS OF COOPERATIVE BUSINESS ADMINISTRATION (2 HOURS). -NOTIONS OF PUBLIC SECTOR ENTITIES ADMINISTRATION (2 HOURS). -NOTIONS OF NOT FOR PROFIT ENTITIES ADMINISTRATION (2 HOURS).

Contents

-BASIC CONCEPTS OF BUSINESS ADMINISTRATION: BUSINESSES AND BUSINESS ADMINISTRATION; BUSINESSES' PECULIAR CHARACTERISTICS; RISK AND ENVIRONMENT IN WHICH BUSINESSES OPERATE (10 HOURS).
-KEY CORPORATE OPERATIONS. MONETARY, FINANCIAL AND ECONOMIC ASPECTS (6 HOURS).
-EXERCISE INCOME AND CAPITAL (12 HOURS).
-ECONOMIC VIABILITY AND PROFITABILITY ANALYSIS (8 HOURS).
-FINANCIAL VIABILITY ASSESSMENT: EQUITY RECLASSIFICATION; FINANCIAL NEEDS AND CORPORATE SELF-FINANCING CALCULATION (8 HOURS).
-THE EXTERNAL CORPORATE COMMUNICATION (FINANCIAL STATEMENTS) (2 HOURS).
-NON-FINANCIAL REPORTING (2 HOURS).
-DIFFERENT CAPITAL CONFIGURATIONS AND INTERRELATIONSHIPS (6 HOURS).
-NOTIONS OF COOPERATIVE BUSINESS ADMINISTRATION (2 HOURS).
-NOTIONS OF PUBLIC SECTOR ENTITIES ADMINISTRATION (2 HOURS).
-NOTIONS OF NOT FOR PROFIT ENTITIES ADMINISTRATION (2 HOURS).

	Teaching Methods
	THE COURSE CONSISTS OF 60 HOURS (10 CFU), INCLUDING BOTH THEORETICAL LECTURES (ABOUT 40 HOURS) AND PRACTICAL EXERCISES (ABOUT 20 HOURS). THE THEORETICAL LECTURES WILL BE ENRICHED BY CASE STUDIES ILLUSTRATED BY CORPORATE MANAGERS AND PRACTITIONERS. LESSONS DEVOTED TO ILLUSTRATING PRACTICAL EXERCISES AIM AT PREPARING STUDENTS TO EXPLOIT SKILLS AND COMPETENCIES ACQUIRED DURING THE COURSE. ALTHOUGH STRONGLY RECOMMENDED, PARTICIPATION IN LESSONS IS NOT MANDATORY FOR ACCESS TO THE PROFIT EXAM.

Teaching Methods

THE COURSE CONSISTS OF 60 HOURS (10 CFU), INCLUDING BOTH THEORETICAL LECTURES (ABOUT 40 HOURS) AND PRACTICAL EXERCISES (ABOUT 20 HOURS). THE THEORETICAL LECTURES WILL BE ENRICHED BY CASE STUDIES ILLUSTRATED BY CORPORATE MANAGERS AND PRACTITIONERS.
LESSONS DEVOTED TO ILLUSTRATING PRACTICAL EXERCISES AIM AT PREPARING STUDENTS TO EXPLOIT SKILLS AND COMPETENCIES ACQUIRED DURING THE COURSE.
ALTHOUGH STRONGLY RECOMMENDED, PARTICIPATION IN LESSONS IS NOT MANDATORY FOR ACCESS TO THE PROFIT EXAM.

	Verification of learning
	COMPLETION OF THE COURSE OBJECTIVES IS ATTESTED BY SUCCESSFUL COMPLETION OF AN EXAM, INCLUDING BOTH A WRITTEN AND AN ORAL TEST. THE EXAM WILL BE HELD ACCORDING TO THE TIMETABLE, AS PLANNED AT THE BEGINNING OF THE ACADEMIC YEAR. WRITTEN AND ORAL TESTS WILL USUALLY TAKE PLACE ON THE SAME DAY. THE WRITTEN TEST IS USUALLY 75 MINUTES LONG. IT INCLUDES FROM 3 TO 4 EXERCISES AIMED TO VERIFY THE STUDENT’S ABILITY IN APPLYING THE ACQUIRED KNOWLEDGE ABOUT THE FOLLOWING ARGUMENTS: THE BUSINESS OPERATIONS SYSTEM (BASIC ACCOUNTING EXERCISES): EXERCISE INCOME AND CAPITAL CALCULATION (DRAFT OF INCOME STATEMENT AND BALANCE SHEET); ECONOMIC EQUILIBRIUM (RECLASSIFICATION OF THE INCOME STATEMENT; ANALYSIS OF PROFITABILITY INDICES); FINANCIAL EQUILIBRIUM (FINANCIAL NEEDS ANALYSIS; RECLASSIFICATION OF THE BALANCE SHEET; SELF-FINANCING ANALYSIS); CAPITAL CONFIGURATIONS. WRITTEN TEST GRADE IS EXPRESSED IN 30°. THE ORAL EXAM CONSISTS OF A DISCUSSION ON THE VARIOUS TOPICS INCLUDED IN THE COURSE PROGRAMME. IT AIMS TO EVALUATE THE STUDENT'S LEVEL OF KNOWLEDGE AND UNDERSTANDING OF THE CORE PROGRAM THEMES. IT IS ALSO INTENDED TO TEST THE STUDENT'S ABILITY TO DISCUSS USING APPROPRIATE TECHNICAL TERMINOLOGY AND HIS/HER ABILITY TO ORGANIZE THE SPEECH WITH A SATISFACTORY DEGREE OF AUTONOMY. TO ACCESS THE ORAL TEST, IT IS NECESSARY TO PASS THE WRITTEN TEST WITH AT LEAST 18/30. THE EXAM FINAL GRADE, EXPRESSED IN 30° WITH POSSIBLE PRAISES, WILL RESULT FROM THE WRITTEN AND ORAL TEST EVALUATIONS' WEIGHTED SCORE. FOR THE FINAL COMPLETION OF THE EXAM, THE STUDENT WILL THEN BE REQUIRED TO PASS THE WRITTEN AND ORAL EXAM WITH A GLOBAL ASSESSMENT OF AT LEAST 18. IF THE STUDENT PROVES TO HAVE ACHIEVED AN EXCEPTIONAL LEVEL OF KNOWLEDGE OF THE DIFFERENT TOPICS INCLUDED IN THE PROGRAM AS WELL AS OF THE ABILITY TO APPLY THE ACQUIRED KNOWLEDGE, THE COMMISSION WILL ATTRIBUTE HIM/HER THE PRAISE.

Verification of learning

COMPLETION OF THE COURSE OBJECTIVES IS ATTESTED BY SUCCESSFUL COMPLETION OF AN EXAM, INCLUDING BOTH A WRITTEN AND AN ORAL TEST.
THE EXAM WILL BE HELD ACCORDING TO THE TIMETABLE, AS PLANNED AT THE BEGINNING OF THE ACADEMIC YEAR. WRITTEN AND ORAL TESTS WILL USUALLY TAKE PLACE ON THE SAME DAY.
THE WRITTEN TEST IS USUALLY 75 MINUTES LONG. IT INCLUDES FROM 3 TO 4 EXERCISES AIMED TO VERIFY THE STUDENT’S ABILITY IN APPLYING THE ACQUIRED KNOWLEDGE ABOUT THE FOLLOWING ARGUMENTS: THE BUSINESS OPERATIONS SYSTEM (BASIC ACCOUNTING EXERCISES): EXERCISE INCOME AND CAPITAL CALCULATION (DRAFT OF INCOME STATEMENT AND BALANCE SHEET); ECONOMIC EQUILIBRIUM (RECLASSIFICATION OF THE INCOME STATEMENT; ANALYSIS OF PROFITABILITY INDICES); FINANCIAL EQUILIBRIUM (FINANCIAL NEEDS ANALYSIS; RECLASSIFICATION OF THE BALANCE SHEET; SELF-FINANCING ANALYSIS); CAPITAL CONFIGURATIONS.
WRITTEN TEST GRADE IS EXPRESSED IN 30°.
THE ORAL EXAM CONSISTS OF A DISCUSSION ON THE VARIOUS TOPICS INCLUDED IN THE COURSE PROGRAMME. IT AIMS TO EVALUATE THE STUDENT'S LEVEL OF KNOWLEDGE AND UNDERSTANDING OF THE CORE PROGRAM THEMES. IT IS ALSO INTENDED TO TEST THE STUDENT'S ABILITY TO DISCUSS USING APPROPRIATE TECHNICAL TERMINOLOGY AND HIS/HER ABILITY TO ORGANIZE THE SPEECH WITH A SATISFACTORY DEGREE OF AUTONOMY.
TO ACCESS THE ORAL TEST, IT IS NECESSARY TO PASS THE WRITTEN TEST WITH AT LEAST 18/30.
THE EXAM FINAL GRADE, EXPRESSED IN 30° WITH POSSIBLE PRAISES, WILL RESULT FROM THE WRITTEN AND ORAL TEST EVALUATIONS' WEIGHTED SCORE. FOR THE FINAL COMPLETION OF THE EXAM, THE STUDENT WILL THEN BE REQUIRED TO PASS THE WRITTEN AND ORAL EXAM WITH A GLOBAL ASSESSMENT OF AT LEAST 18.
IF THE STUDENT PROVES TO HAVE ACHIEVED AN EXCEPTIONAL LEVEL OF KNOWLEDGE OF THE DIFFERENT TOPICS INCLUDED IN THE PROGRAM AS WELL AS OF THE ABILITY TO APPLY THE ACQUIRED KNOWLEDGE, THE COMMISSION WILL ATTRIBUTE HIM/HER THE PRAISE.

	Texts
	POTITO L. (A CURA DI), ECONOMIA AZIENDALE, GIAPPICHELLI, TORINO, ULTIMA EDIZIONE. SANNINO G., TARTAGLIA POLCINI P. (A CURA DI), ESERCITAZIONI E COMPLEMENTI DI ECONOMIA AZIENDALE, GIAPPICHELLI, TORINO, ULTIMA EDIZIONE.

	More Information
	POWERPOINTS AND FURTHER DOCUMENTS WILL BE AVAILABLE ON THE TEACHER’S WEBSITE.

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Paolo TARTAGLIA POLCINI | Business Economics