Paolo TARTAGLIA POLCINI | BUSINESS ECONOMICS

cod. SA12700001

BUSINESS ECONOMICS

	SA12700001
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2025/2026

CURRICULUM MANAGEMENT

	OBBLIGATORIO
	YEAR OF COURSE 1
	YEAR OF DIDACTIC SYSTEM 2025
	AUTUMN SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
1	ECONOMIA AZIENDALE
	SECS-P/07	10	60	LESSONS	BASIC COMPULSORY SUBJECTS
2	ECONOMIA AZIENDALE_
	SECS-P/07	2	12	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

	Objectives
	THE COURSE PROVIDES STUDENTS WITH KNOWLEDGE OF THEORIES, METHOD AND QUANTITATIVE LANGUAGE OF THE BUSINESS ADMINISTRATION. -THE STUDENT WILL KNOW THE MAIN TYPES OF COMPANIES, AND THE MAIN BUSINESS OPERATIONS AND PROCESSES ARE ANALYZED TO EVALUATE THE CORPORATE ECONOMIC EFFICIENCY, EFFECTIVENESS, AND PROFITABILITY. THE STUDENT WILL BE ABLE TO -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 STUDENT WILL KNOW THE MAIN TYPES OF COMPANIES, AND THE MAIN BUSINESS OPERATIONS AND PROCESSES ARE ANALYZED TO EVALUATE THE CORPORATE ECONOMIC EFFICIENCY, EFFECTIVENESS, AND PROFITABILITY.
THE STUDENT WILL BE ABLE TO
-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
	•FUNDAMENTAL CONCEPTS OF BUSINESS ECONOMICS: THE FIRM AND BUSINESS ECONOMICS; DISTINCTIVE FEATURES OF FIRMS; RISK AND THE BUSINESS ENVIRONMENT. (10 HOURS) •BUSINESS OPERATIONS: MONETARY, FINANCIAL, AND ECONOMIC ASPECTS OF OPERATIONS; CASH AND REVENUE FLOWS. (10 HOURS) •EXERCISE INCOME AND CAPITAL: DEFINITIONS, RELATIONSHIPS, AND ACCOUNTING IMPLICATIONS. (14 HOURS) •ASSESSMENT OF ECONOMIC EQUILIBRIUM AND PROFITABILITY ANALYSIS. (10 HOURS) •ASSESSMENT OF FINANCIAL EQUILIBRIUM: RECLASSIFICATION OF WORKING CAPITAL; FINANCIAL NEEDS AND CALCULATION OF SELF-FINANCING CAPACITY. (14 HOURS) •EXTERNAL FINANCIAL REPORTING: THE FINANCIAL STATEMENTS. (2 HOURS) •DIFFERENT CAPITAL CONFIGURATIONS AND INTERRELATIONS. (12 HOURS)

Contents

•FUNDAMENTAL CONCEPTS OF BUSINESS ECONOMICS: THE FIRM AND BUSINESS ECONOMICS; DISTINCTIVE FEATURES OF FIRMS; RISK AND THE BUSINESS ENVIRONMENT. (10 HOURS)
•BUSINESS OPERATIONS: MONETARY, FINANCIAL, AND ECONOMIC ASPECTS OF OPERATIONS; CASH AND REVENUE FLOWS. (10 HOURS)
•EXERCISE INCOME AND CAPITAL: DEFINITIONS, RELATIONSHIPS, AND ACCOUNTING IMPLICATIONS. (14 HOURS)
•ASSESSMENT OF ECONOMIC EQUILIBRIUM AND PROFITABILITY ANALYSIS. (10 HOURS)
•ASSESSMENT OF FINANCIAL EQUILIBRIUM: RECLASSIFICATION OF WORKING CAPITAL; FINANCIAL NEEDS AND CALCULATION OF SELF-FINANCING CAPACITY. (14 HOURS)
•EXTERNAL FINANCIAL REPORTING: THE FINANCIAL STATEMENTS. (2 HOURS)
•DIFFERENT CAPITAL CONFIGURATIONS AND INTERRELATIONS. (12 HOURS)

	Teaching Methods
	THE COURSE INCLUDES 72 HOURS OF FACE-TO-FACE TEACHING (12 ECTS), DIVIDED INTO APPROXIMATELY 52 HOURS OF THEORETICAL LECTURES AND 20 HOURS OF PRACTICAL EXERCISES. THE EXERCISES ARE DESIGNED TO GUIDE STUDENTS IN APPLYING THE CONCEPTS AND KNOWLEDGE ACQUIRED DURING THE COURSE, AND SERVE AS A PRACTICAL TOOL FOR PREPARING FOR THE FINAL EXAM. ALTHOUGH STRONGLY RECOMMENDED FOR EFFECTIVE LEARNING, ATTENDANCE IS NOT MANDATORY TO TAKE THE FINAL EXAMINATION.

Teaching Methods

THE COURSE INCLUDES 72 HOURS OF FACE-TO-FACE TEACHING (12 ECTS), DIVIDED INTO APPROXIMATELY 52 HOURS OF THEORETICAL LECTURES AND 20 HOURS OF PRACTICAL EXERCISES.
THE EXERCISES ARE DESIGNED TO GUIDE STUDENTS IN APPLYING THE CONCEPTS AND KNOWLEDGE ACQUIRED DURING THE COURSE, AND SERVE AS A PRACTICAL TOOL FOR PREPARING FOR THE FINAL EXAM.
ALTHOUGH STRONGLY RECOMMENDED FOR EFFECTIVE LEARNING, ATTENDANCE IS NOT MANDATORY TO TAKE THE FINAL EXAMINATION.

	Verification of learning
	THE ACHIEVEMENT OF THE COURSE OBJECTIVES IS CERTIFIED THROUGH A FINAL EXAMINATION GRADED ON A SCALE OF 30. THE EXAM CONSISTS OF A WRITTEN TEST FOLLOWED BY AN ORAL EXAMINATION. BOTH TESTS TAKE PLACE ON SCHEDULED DATES ACCORDING TO THE OFFICIAL CALENDAR. . THE WRITTEN TEST, LASTING NO LESS THAN 75 MINUTES, INCLUDES 4 TO 5 PRACTICAL QUESTIONS AIMED AT ASSESSING THE STUDENT'S ABILITY TO APPLY THE ACQUIRED KNOWLEDGE. KEY TOPICS INCLUDE: •THE SYSTEM OF TYPICAL BUSINESS OPERATIONS (VARIATION ANALYSIS); •EXERCISE INCOME AND CAPITAL (PREPARATION OF INCOME AND CAPITAL STATEMENTS); •ASSESSMENT OF ECONOMIC EQUILIBRIUM (RECLASSIFICATION OF THE INCOME STATEMENT; ANALYSIS OF PROFITABILITY RATIOS); •ASSESSMENT OF FINANCIAL EQUILIBRIUM (FINANCIAL NEEDS ANALYSIS; RECLASSIFICATION OF THE BALANCE SHEET; CALCULATION OF SELF-FINANCING CAPACITY); •CAPITAL CONFIGURATIONS. THE WRITTEN TEST IS GRADED OUT OF 30; STUDENTS MUST SCORE AT LEAST 18/30 TO BE ADMITTED TO THE ORAL EXAM. THE ORAL EXAMINATION CONSISTS OF A DISCUSSION AIMED AT VERIFYING THE STUDENT'S KNOWLEDGE OF THE COURSE CONTENTS, THEIR LEVEL OF UNDERSTANDING, USE OF TECHNICAL TERMINOLOGY, AND ABILITY TO ORGANIZE AND PRESENT INFORMATION INDEPENDENTLY. THE FINAL GRADE, EXPRESSED IN THIRTIETHS WITH POSSIBLE HONORS, IS BASED ON A WEIGHTED EVALUATION OF BOTH TESTS. THE MINIMUM SCORE (18) IS AWARDED WHEN THE STUDENT HAS A LIMITED UNDERSTANDING OF THE THEORETICAL CONTENTS AND HAS A SLIGHTLY ADEQUATE ABILITY TO USE THEM IN THE LEARNING CONTEXT. THE MAXIMUM SCORE (30) IS AWARDED WHEN THE STUDENT SHOWS AN EXHAUSTIVE AND DETAILED UNDERSTANDING OF THE THEORIES AND TOOLS, AS WELL AS A SIGNIFICANT ABILITY TO APPLY THEM IN THE EDUCATIONAL CONTEXT PROVIDED BY THE TEACHER. HONORS ARE AWARDED TO STUDENTS WHO DEMONSTRATE OUTSTANDING THEORETICAL UNDERSTANDING AND PRACTICAL APPLICATION OF THE TOPICS COVERED IN THE COURSE.

Verification of learning

THE ACHIEVEMENT OF THE COURSE OBJECTIVES IS CERTIFIED THROUGH A FINAL EXAMINATION GRADED ON A SCALE OF 30.
THE EXAM CONSISTS OF A WRITTEN TEST FOLLOWED BY AN ORAL EXAMINATION. BOTH TESTS TAKE PLACE ON SCHEDULED DATES ACCORDING TO THE OFFICIAL CALENDAR.
.
THE WRITTEN TEST, LASTING NO LESS THAN 75 MINUTES, INCLUDES 4 TO 5 PRACTICAL QUESTIONS AIMED AT ASSESSING THE STUDENT'S ABILITY TO APPLY THE ACQUIRED KNOWLEDGE. KEY TOPICS INCLUDE:
•THE SYSTEM OF TYPICAL BUSINESS OPERATIONS (VARIATION ANALYSIS);
•EXERCISE INCOME AND CAPITAL (PREPARATION OF INCOME AND CAPITAL STATEMENTS);
•ASSESSMENT OF ECONOMIC EQUILIBRIUM (RECLASSIFICATION OF THE INCOME STATEMENT; ANALYSIS OF PROFITABILITY RATIOS);
•ASSESSMENT OF FINANCIAL EQUILIBRIUM (FINANCIAL NEEDS ANALYSIS; RECLASSIFICATION OF THE BALANCE SHEET; CALCULATION OF SELF-FINANCING CAPACITY);
•CAPITAL CONFIGURATIONS.
THE WRITTEN TEST IS GRADED OUT OF 30; STUDENTS MUST SCORE AT LEAST 18/30 TO BE ADMITTED TO THE ORAL EXAM.
THE ORAL EXAMINATION CONSISTS OF A DISCUSSION AIMED AT VERIFYING THE STUDENT'S KNOWLEDGE OF THE COURSE CONTENTS, THEIR LEVEL OF UNDERSTANDING, USE OF TECHNICAL TERMINOLOGY, AND ABILITY TO ORGANIZE AND PRESENT INFORMATION INDEPENDENTLY.
THE FINAL GRADE, EXPRESSED IN THIRTIETHS WITH POSSIBLE HONORS, IS BASED ON A WEIGHTED EVALUATION OF BOTH TESTS.
THE MINIMUM SCORE (18) IS AWARDED WHEN THE STUDENT HAS A LIMITED UNDERSTANDING OF THE THEORETICAL CONTENTS AND HAS A SLIGHTLY ADEQUATE ABILITY TO USE THEM IN THE LEARNING CONTEXT.
THE MAXIMUM SCORE (30) IS AWARDED WHEN THE STUDENT SHOWS AN EXHAUSTIVE AND DETAILED UNDERSTANDING OF THE THEORIES AND TOOLS, AS WELL AS A SIGNIFICANT ABILITY TO APPLY THEM IN THE EDUCATIONAL CONTEXT PROVIDED BY THE TEACHER. HONORS ARE AWARDED TO STUDENTS WHO DEMONSTRATE OUTSTANDING THEORETICAL UNDERSTANDING AND PRACTICAL APPLICATION OF THE TOPICS COVERED IN THE COURSE.

	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.

Lessons Timetable

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Paolo TARTAGLIA POLCINI | BUSINESS ECONOMICS