Economia e Management | Business Economics

cod. 0212700003

BUSINESS ECONOMICS

	0212700003
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2021/2022

CURRICULUM ACCOUNTING, FINANCE AND AUDITING

	OBBLIGATORIO
	YEAR OF COURSE 1
	YEAR OF DIDACTIC SYSTEM 2014
	AUTUMN SEMESTER

TEACHING UNITS

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

	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.

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).

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).

	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.

	Verification of learning
	THE ACHIEVEMENT OF THE OBJECTIVES OF THE COURSE WILL BE CERTIFIED BY THE PASSING OF AN EXAM WHERE THE EVALUATION IS IN THIRTIES. THE EXAM TEST WILL BE FOCUSED ON THE DEEPENING OF THE COURSE TOPICS AND THEIR UNDERSTANDING BY THE STUDENT. IN PARTICULAR, THE LEARNING OF THE CONTENT INDICATED IN THE TEACHING PROGRAM, AIMED AT ASSESSING THE LEVEL OF KNOWLEDGE AND UNDERSTANDING AND THE LEVEL OF COMPETENCE ACHIEVED BY THE LEARNER, WILL BE ASSESSED WITH QUESTIONS AND EXERCISES. THE MINIMUM GRADE (18) IS ATTRIBUTED WHEN THE LEARNER PRESENTS A FRAGMENTED KNOWLEDGE OF THE THEORETICAL AND PRACTICAL CONTENT OF THE COURSE. THE MAXIMUM GRADE (30) IS ATTRIBUTED WHEN THE STUDENT DEMONSTRATES A COMPLETE AND IN-DEPTH KNOWLEDGE OF THE THEORETICAL AND PRACTICAL CONTENT. THE METHOD OF CARRYING OUT THE EXAM TEST WILL BE COMMUNICATED AT THE BEGINNING OF THE COURSE, WITH CONSIDERATION OF THE COVID-19 HEALTH EMERGENCY.

Verification of learning

THE ACHIEVEMENT OF THE OBJECTIVES OF THE COURSE
WILL BE CERTIFIED BY THE PASSING OF AN EXAM WHERE
THE EVALUATION IS IN THIRTIES. THE EXAM TEST WILL BE FOCUSED ON THE DEEPENING OF THE COURSE TOPICS AND THEIR UNDERSTANDING BY THE
STUDENT. IN PARTICULAR, THE LEARNING OF THE
CONTENT INDICATED IN THE TEACHING PROGRAM, AIMED AT ASSESSING THE LEVEL OF KNOWLEDGE AND UNDERSTANDING AND THE LEVEL OF COMPETENCE
ACHIEVED BY THE LEARNER, WILL BE ASSESSED WITH
QUESTIONS AND EXERCISES. THE MINIMUM GRADE (18) IS
ATTRIBUTED WHEN THE LEARNER PRESENTS A
FRAGMENTED KNOWLEDGE OF THE THEORETICAL AND
PRACTICAL CONTENT OF THE COURSE.
THE MAXIMUM GRADE (30) IS ATTRIBUTED WHEN THE
STUDENT DEMONSTRATES A COMPLETE AND IN-DEPTH
KNOWLEDGE OF THE THEORETICAL AND PRACTICAL
CONTENT.
THE METHOD OF CARRYING OUT THE EXAM TEST WILL BE
COMMUNICATED AT THE BEGINNING OF THE COURSE,
WITH CONSIDERATION OF THE COVID-19 HEALTH
EMERGENCY.