Paolo TARTAGLIA POLCINI | Business Economics

cod. 0212700003

BUSINESS ECONOMICS

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

CURRICULUM MANAGEMENT AND COMPUTER SCIENCE

	OBBLIGATORIO
	YEAR OF COURSE 1
	YEAR OF DIDACTIC SYSTEM 2023
	AUTUMN SEMESTER

TEACHING UNITS

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

	Objectives
	THE COURSE PROVIDES STUDENTS WITH KNOWLEDGE OF THEORIES, METHOD AND QUANTITATIVE LANGUAGE OF THE BUSINESS ADMINISTRATION. THE MAIN TYPES OF COMPANIES AND THE MAIN BUSINESS OPERATIONS AND PROCESSES ARE ANALYZED TO EVALUATE THE CORPORATE ECONOMIC EFFICIENCY, EFFECTIVENESS, AND PROFITABILITY. CAPABILITY TO CREATE AND COMPREHEND THE FOLLOWING DOCUMENTS: EXERCISE INCOME AND CAPITAL, CASH FLOW STATEMENT, SYNTHETIC REPORTS TO ASSESS FINANCIAL NEED, REPORTS SHOWING VARIOUS CAPITAL CONFIGURATIONS, PROFITABILITY DIAGRAM, AND PROSPECTUSES FOR COMPARATIVE ECONOMIC CONVENIENCE EVALUATIONS.

THE COURSE PROVIDES STUDENTS WITH KNOWLEDGE OF THEORIES, METHOD AND QUANTITATIVE LANGUAGE OF THE BUSINESS ADMINISTRATION. THE MAIN TYPES OF COMPANIES AND THE MAIN BUSINESS OPERATIONS AND PROCESSES ARE ANALYZED TO EVALUATE THE CORPORATE ECONOMIC EFFICIENCY, EFFECTIVENESS, AND PROFITABILITY.

CAPABILITY TO CREATE AND COMPREHEND THE FOLLOWING DOCUMENTS: EXERCISE INCOME AND CAPITAL, CASH FLOW STATEMENT, SYNTHETIC REPORTS TO ASSESS FINANCIAL NEED, REPORTS SHOWING VARIOUS CAPITAL CONFIGURATIONS, PROFITABILITY DIAGRAM, AND PROSPECTUSES FOR COMPARATIVE ECONOMIC CONVENIENCE EVALUATIONS.

	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