Economia e Management | Business Economics

cod. 0212700003

BUSINESS ECONOMICS

	0212700003
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2017/2018

CURRICULUM AMMINISTRAZIONE, FINANZA E CONTROLLO

	OBBLIGATORIO
	YEAR OF COURSE 1
	YEAR OF DIDACTIC SYSTEM 2014
	PRIMO SEMESTRE

TEACHING UNITS

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

	Objectives
	THE MAIN TEACHING OBJECTIVE CONSISTS IN GIVING THE STUDENTS KNOWLEDGE OF THEORETICAL APPROACHES AND METHODOLOGICAL TOOLS THROUGH WHICH FINANCIAL SUSTAINABILITY, EFFICIENCY AND EFFECTIVENESS CAN BE INVESTIGATED. SEVERAL CATEGORIES OF ENTITIES (PRIVATE FIRMS, NON-PROFIT ORGANIZATIONS, PUBLIC ADMINISTRATIONS) AND THE MAIN BUSINESS OPERATIONS WILL BE ANALYSED. THE FINAL AIMS IS TO MAKE STUDENTS ABLE TO UNDERSTAND AND ANALYSE THE FOLLOWING DOCUMENTS AND CONCEPTS: STATEMENT OF FINANCIAL POSITION, STATEMENT OF INCOME, CASH-FLOW STATEMENT, BREAK-EVEN POINT, BASIC FINANCIAL ANALYSIS. MOREOVER, THE COURSE INTENDS TO OFFER THE NECESSARY KNOWLEDGE NECESSARY TO REPRESENTS THE DIFFERENT KIND OF OPERATIONS AND THE FINANCIAL SUSTAINABILITY, EFFICIENCY AND EFFECTIVENESS ISSUES CONCERNING BOTH PROFIT AND NON-PROFIT ORGANIZATIONS.

THE MAIN TEACHING OBJECTIVE CONSISTS IN GIVING THE STUDENTS KNOWLEDGE OF THEORETICAL APPROACHES AND METHODOLOGICAL TOOLS THROUGH WHICH FINANCIAL SUSTAINABILITY, EFFICIENCY AND EFFECTIVENESS CAN BE INVESTIGATED. SEVERAL CATEGORIES OF ENTITIES (PRIVATE FIRMS, NON-PROFIT ORGANIZATIONS, PUBLIC ADMINISTRATIONS) AND THE MAIN BUSINESS OPERATIONS WILL BE ANALYSED. THE FINAL AIMS IS TO MAKE STUDENTS ABLE TO UNDERSTAND AND ANALYSE THE FOLLOWING DOCUMENTS AND CONCEPTS: STATEMENT OF FINANCIAL POSITION, STATEMENT OF INCOME, CASH-FLOW STATEMENT, BREAK-EVEN POINT, BASIC FINANCIAL ANALYSIS. MOREOVER, THE COURSE INTENDS TO OFFER THE NECESSARY KNOWLEDGE NECESSARY TO REPRESENTS THE DIFFERENT KIND OF OPERATIONS AND THE FINANCIAL SUSTAINABILITY, EFFICIENCY AND EFFECTIVENESS ISSUES CONCERNING BOTH PROFIT AND NON-PROFIT ORGANIZATIONS.

	Prerequisites
	NONE

	Contents
	OPERATING AND PRODUCTION PROCESSES: HOW TO MANAGE A COMPANY, HOW TO RECOGNIZE OPERATIONS AND PREPARE BASIC FINANCIAL STATEMENTS. MAIN BUSINESS OPERATIONS. ECONOMIC AND FINANCIAL ANALYSIS. FINANCIAL SUSTAINABILITY: HOW TO CHECK PROFITABILITY OF THE ENTITY. ECONOMIC AND FINANCIAL EQUILIBRIUM: COST/BENEFIT ANALYSIS. NON-PROFIT COMPANIES, COOPERATIVES AND PUBLIC SECTOR ENTITIES: BASIC KNOWLEDGE.

	Teaching Methods
	THE COURSE IS DIVIDED IN 60H OF LESSONS (40 H. OF TRADITIONAL LESSONS, INCLUDING PRESENTATIONS FROM REPRESENTATIVES FROM INDUSTRIES, NON-PROFIT AND PUBLIC SECTOR ENTITIES). STUDENTS ARE FREE TO FOLLOW THE COURSE, EVEN IF PARTICIPATING IN THE LESSONS IS HIGHLY RECOMMENDED

	Verification of learning
	THE FINAL EVALUTION IS MARKED AS 30/30°. THE EXAM INCLUDES AN ORAL AND WRITTEN EXAMS. FOR BOTH OF THEM THE MINIMUM EVALUATION IS 18/30. THE WRITTEN EXAMS TAKES GENERALLY 75 MINUTES AND IT AIMS TO VERIFY THE STUDENT’S ABILITIES IN APPLYING THE KNOWLEDGES ACQUIRED ALONG THE COURSE. THE ORAL EXAMS REQUIRES THE ABILITY TO ANSWER TO SEVERAL QUESTION (FROM 4 TO 7) RELATED TO THE ISSUES DISCUSSED DURING THE COURSE. IT AIMS TO VERIFY THE ABILITY OF THE STUDENT IN DISCUSSING THE MAIN SUBJECTS PRESENTED DURING THE COURSE BY ADOPTING AN APPROPRIATE TERMINOLOGY.

Verification of learning

THE FINAL EVALUTION IS MARKED AS 30/30°. THE EXAM INCLUDES AN ORAL AND WRITTEN EXAMS. FOR BOTH OF THEM THE MINIMUM EVALUATION IS 18/30. THE WRITTEN EXAMS TAKES GENERALLY 75 MINUTES AND IT AIMS TO VERIFY THE STUDENT’S ABILITIES IN APPLYING THE KNOWLEDGES ACQUIRED ALONG THE COURSE. THE ORAL EXAMS REQUIRES THE ABILITY TO ANSWER TO SEVERAL QUESTION (FROM 4 TO 7) RELATED TO THE ISSUES DISCUSSED DURING THE COURSE. IT AIMS TO VERIFY THE ABILITY OF THE STUDENT IN DISCUSSING THE MAIN SUBJECTS PRESENTED DURING THE COURSE BY ADOPTING AN APPROPRIATE TERMINOLOGY.

	Texts
	POTITO L. (A CURA DI), ECONOMIA AZIENDALE, GIAPPICHELLI, TORINO, 2014. SANNINO G., TARTAGLIA POLCINI P. (A CURA DI), ESERCITAZIONI E COMPLEMENTI DI ECONOMIA AZIENDALE, GIAPPICHELLI, TORINO, ULTIMA EDIZIONE.