Social sciences and humanities
Subject: BUSINESS ECONOMICS (A.A. 2021/2022)
Unit Economia aziendale
Economics and Public Law (lesson)
The course of Business Economics, combining theoretical and practical aspects, pursues the goal of training the student both on the theory of the company, the institutions and the postulates of the Business Economy and The Accountancy, as well as on the information system and the operating budget, with nods also on public accounting. The teaching intends to develop the basic skills for the appropriate and systemic analysis of management phenomena by providing the tools to support the company's decision-making, both in the different functional areas (administration and control, production and technology, etc.) and for types of companies and in various economic sectors.
Module I - Introduction to the theory of the company and the principles of business economics
Business Economics and Accounting. The study of the conditions of existence of the corporate body. Classification of companies. The establishment of the company, its location and its size. Business subjects: "Legal entity" and "economic entity". The autonomy of the company and decision-making powers. The supply company: general characteristics and management schemes. The business organization. The company as an open system and the reference environment. The various models of business and corporate governance. The purposes of the company. The economy in the business system. Economic equilibrium as a fundamental condition of life for the company. Economic balance and adequate financial power. The possible methods of remuneration of the production factors used by the company. The business risk and the subjects it bears on. Business efficiency. Returns and costs. The main cost classifications. The break even point.
The financing of the company. The capital requirement and its determination. The financing of the company: equity and credit capital; corporate self-financing.
Module II - The accounting records
Account definition, structure and operation. The various accounting systems. The double entry. The financial statements. The settlement and closing records.
Module III - Introduction to the financial statements
The balance sheet of the business system. Theoretical-conceptual framework. Business, information, environment. The functions of the budget. The balance sheet and business dynamics. Introduction to the study of the purposes of the financial statements. The regulatory framework. The financial statements according to the Civil Code and the accounting principles of the OIC. The general clause, the budget postulates, the exceptions. The particular evaluation criteria. The methods of presentation of the financial statements. Form and structure of the financial statements. The Balance Sheet. The income statement. The Explanatory Note. The management report. The financial statement. Budget advertising and annexes.
Module IV: Notes on public accounting
The process of corporatization of the Public Administration. The Public Administration and the principles of public accounting. The accounting harmonization of the PA. Economic and financial accounting. The internal controls of the P.A.
The lessons of the course will be delivered in mixed mode, partly in presence and partly in e-learning mode. The course includes an adequate number of exercises that will focus on double-entry entries and cost configurations and behavior. The lessons will be integrated with seminars and / or group work. Given the peculiarity of the subject, attendance of the course is highly recommended.
The learning assessment method consists of a written test (consisting of six questions: 2 open-ended questions, two multiple choice questions and two exercises). Alternatively, and in particular cases, the exam may take place through an oral interview, consisting of at least four questions, one for each module included in the program, aimed at ascertaining the level of knowledge of the discipline and the achievement of the previously indicated training objectives.
The course pursues the main objective of providing learners with the fundamental concepts and tools inherent in the theory of the company, the principles of business economics, the information system, the financial statements of companies.
In a nutshell, with the didactic activities the student will be able to know and understand (knowledge and understanding) both the rigorous theoretical principles of corporate governance and the correct methodological bases for controlling management facts. The company's operations are investigated from the establishment phase to the operational one, focusing attention on the financing, investment, transformation and realization of results processes.
In addition to a solid conceptual basis, the course aims to transfer to students the application skills concerning the definition, setting and resolution of management, organization and control issues of companies and other entities.
Therefore, at the end of the didactic activities the student possesses a first but unitary vision of the phenomena concerning corporate governance and the knowledge necessary for the examination of the same in a considered way, from an economic, equity and monetary-financial point of view.
The course aims, among other things, to increase learners a critical capacity such as to identify the peculiar phenomena that pertain to the business economy, define the characteristic features of each problem encountered, identify solutions for overcoming them and evaluate possible scenarios. associated with each proposed action.
Therefore, at the end of the didactic activities the student will mature autonomy of judgment (making judgments) on the main issues pertaining to the governance (management, organization and control) of companies, being able to use the typically business logic and related techniques.
The course aims to provide students with the necessary skills to know and meet the expectations of the various corporate stakeholders as well as to effectively address issues relating to the management of human resources, the assessment of the cost-effectiveness of operations and the safeguarding / growth of corporate assets.
The presentation of the theoretical and applicative profiles will be carried out in such a way as to allow the acquisition of the mastery of an adequate technical language and specialized terminology (primarily the "accounting language" and financial statements), as well as to develop communication skills that will be especially evaluated through oral exposure during exams.
The course aims to develop the learning skills of learners (learning skills) through the adoption of teaching methodologies (eg practical exercises, company testimonials, seminars, etc.), aimed at stimulating a pro-active study approach.
The learning ability can be stimulated among other things through power point presentations and classroom discussion also aimed at verifying the effective understanding of the topics presented. Learning skills will also be stimulated by supplementary teaching aids (official documents, articles and other material uploaded to the teacher's personal web-page) in order to facilitate learning by developing application skills.
Per Modulo I (Introduzione alla teoria dell’azienda e ai principi dell’Economia): ZANDA G, Lineamenti di Economia Aziendale, Edizioni KAPPA, Roma, ul. ed.. In alternativa, è possibile utilizzare: ZANDA G, Fondamenti di Economia Aziendale, Giappichelli Editore, 2015;
Per il Modulo III (Introduzione al bilancio d’esercizio):
ONESTI T., ROMANO M., TALIENTO M., Il bilancio di esercizio delle imprese. Dal quadro concettuale di riferimento alle nuove regole contabili nazionali e internazionali, Giappichelli, Torino, ul. ed..(2016)
Per il Modulo II e IV :
Dispense a cura del docente.
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