Economia e Management | Business Economics

cod. 0212700003

BUSINESS ECONOMICS

	0212700003
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2022/2023

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

EXAMS

Exam	Date	Session
CAFARO (D-G)	02/02/2023 - 09:30	SESSIONE ORDINARIA
CAFARO (D-G)	02/02/2023 - 09:30	SESSIONE DI RECUPERO
CAFARO (D-G)	14/02/2023 - 00:00	SESSIONE ORDINARIA
CAFARO (D-G)	14/02/2023 - 00:00	SESSIONE DI RECUPERO
CAFARO (D-G)	14/04/2023 - 00:00	SESSIONE ORDINARIA
CAFARO (D-G)	06/06/2023 - 00:00	SESSIONE ORDINARIA
CAFARO (D-G)	22/06/2023 - 00:00	SESSIONE ORDINARIA
CAFARO (D-G)	12/07/2023 - 00:00	SESSIONE ORDINARIA
CAFARO (D-G)	05/09/2023 - 00:00	SESSIONE DI RECUPERO

	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.