Business Economics

Paolo TARTAGLIA POLCINI Business Economics

0212700003
DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
EQF6
BUSINESS MANAGEMENT
2023/2024



OBBLIGATORIO
YEAR OF COURSE 1
YEAR OF DIDACTIC SYSTEM 2023
AUTUMN SEMESTER
CFUHOURSACTIVITY
1272LESSONS
Objectives
THE TEACHING AIMS TO TRANSFER KNOWLEDGE AND
SKILLS IN THE FIELD OF BUSINESS ECONOMICS. THE
STUDENT WILL ACQUIRE FUNDAMENTAL KNOWLEDGE
ABOUT COMPANY, DYNAMICS OF VALUES, AND
CORPORATE GOVERNANCE.
THE STUDENT WILL BE ABLE TO APPLY THIS KNOWLEDGE IN CASES OF CALCULATION OF INCOME AND CAPITAL,
ESTIMATION OF VALURE, CALCULATION OF
COSTS, DRAWING OF PLANS, AND ANALYSIS OF
FINANCIAL SITUATIONS.
THE COURSE IS FULLY AIMED AT THE BASIC TRAINING OF STUDENTS BEGINNING THE THREE-YEAR DEGREE
PROGRAM IN THE BUSINESS FIELD.
Prerequisites
NO PREREQUISITES
Contents
PART I – GENERAL BUSINESS
THEORY
BUSINESS ECONOMICS AS SCIENCE (2 HOURS).
FIRM CONCEPTS (2 HOURS). FACTORS OF PRODUCTION AND INTANGIBLE ASSETS
INTANGIBLE ASSETS (2 HOURS). BUSINESS OPERATIONS (2 HOURS).
COMPANY-MARKET AND COMPANY-ENVIRONMENT
RELATIONS (2 HOURS). CONDITIONS OF FUNCTIONALITY
(2 HOURS). SYSTEMIC MODEL OF BUSINESS
REPRESENTATION (2 HOURS). BUSINESS CASES (2 HOURS).
PART II – FINANCIAL ACCOUNTING
REAL ACCOUNTS AND NOMINAL ACCOUNTING (4 HOURS). OPERATING INCOME
AND WORKING CAPITAL (6 HOURS). ANNUAL REPORT MODEL (6 HOURS).
ECONOMIC CAPITAL MODEL (2 HOURS).
EFFICIENCY AND COST CALCULATION (6 HOURS).
ANALYSIS AND CONTROL OF FINANCIAL
PERFORMANCES (6 HOURS).
PART III - CORPORATE GOVERNANCE THEORY
GOVERNANCE AND MANAGEMENT (2 HOURS). BUSINESS
GOVERNANCE SYSTEM (4 HOURS). BUSINESS STRATEGIES
(2 HOURS). STRATEGIES OF NETWORKING (2 HOURS).
BUSINESS CASES (4 HOURS). GENERAL ACCOUNTING: IN TRODUCTION (12 HOURS)
Teaching Methods
THE COURSE MAINLY INCLUDES LECTURES RELATING TO
THE THEORY OF THE FIRM AND THE THEORY OF CORPORATE
GOVERNANCE AND STRAGEGY FOR A TOTAL 30 HOURS.
LATER, THE COURSE WILL ALSO INCLUDE LECTURES AND
PRACTICAL EXERCISES RELATED TO THE FINANCIAL ACCOUNTING AND MODELS OF ANALYSIS AND CONTROL OF PERFORMANCES FOR A TOTAL 30 HOURS. THE COURSE INCLUDES 12 HOURS ABOUT DOUBLE ENTRY BOOKKEEPING. PARTICIPATION TO THE LECTURES IS STRONGLY RECOMMENDED.
Verification of learning
THE EXAMINATION WILL CONSIST IN A WRITTEN AND ORAL TEST. CONCERNING THE WRITTEN TEST, STUDENTS MUST SOLVE 4 EXCERCISES DEALING WITH THE WHOLE PROGRAMME. THE ORAL PART WILL TEST THEORICAL CONCEPTS. THE FINAL GRADE IS THE MEAN OF WRITTEN AND ORAL TEST.
Texts
ANTONELLI V., D’ALESSIO R., ISTITUZIONI DI ECONOMIA AZIENDALE, 2021.
ANTONELLI V., D’ALESSIO R. INTRODUZIONE ALLE RILEVAZIONI AZIENDALI 2023, CEDAM.
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