Economics, Government and Administration | BUSINESS ADMINISTRATION

cod. 0223100012

BUSINESS ADMINISTRATION

	0223100012
	DEPARTMENT OF ECONOMICS AND STATISTICS
	EQF7
	ECONOMICS, GOVERNMENT AND ADMINISTRATION
	2022/2023

CURRICULUM ENVIRONMENTAL ECONOMICS AND ADMINISTRATION

	OBBLIGATORIO
	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2018
	SPRING SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	12	80	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

	GAETANO MATONTI T Curriculum
	GIUSEPPE IULIANO Curriculum

EXAMS

	Exam	Date	Session
	ECONOMIA AZIENDALE	05/04/2023 - 10:30	SESSIONE ORDINARIA
	ECONOMIA AZIENDALE	05/04/2023 - 10:30	SESSIONE DI RECUPERO

	Objectives
	KNOWLEDGE AND UNDERSTANDING THE MAIN TEACHING OBJECTIVE CONSISTS IN GIVING THE STUDENTS KNOWLEDGE OF THEORETICAL APPROACHES AND METHODOLOGICAL TOOLS THROUGH WHICH ECONOMY, EFFICIENCY AND EFFECTIVENESS CAN BE INVESTIGATED. STRATEGIC, ORGANIZATIONAL AND OPERATIONAL ISSUES OF SEVERAL CATEGORIES OF ENTITIES (PRIVATE FIRMS, NON-PROFIT ORGANIZATIONS, PUBLIC ADMINISTRATIONS) WILL BE ANALYSED. STUDENTS WILL BE ABLE TO UNDERSTAND AND ANALYSE THE FOLLOWING DOCUMENTS AND CONCEPTS: STATEMENT OF FINANCIAL POSITION, STATEMENT OF INCOME, CASH-FLOW STATEMENT, BREAK-EVEN POINT, EBIT, MAKE OR BUY AND THE ACCOUNTING SYSTEM OF THE PUBLIC ADMINISTRATION.

KNOWLEDGE AND UNDERSTANDING
THE MAIN TEACHING OBJECTIVE CONSISTS IN GIVING THE STUDENTS KNOWLEDGE OF THEORETICAL APPROACHES AND METHODOLOGICAL TOOLS THROUGH WHICH ECONOMY, EFFICIENCY AND EFFECTIVENESS CAN BE INVESTIGATED. STRATEGIC, ORGANIZATIONAL AND OPERATIONAL ISSUES OF SEVERAL CATEGORIES OF ENTITIES (PRIVATE FIRMS, NON-PROFIT ORGANIZATIONS, PUBLIC ADMINISTRATIONS) WILL BE ANALYSED.
STUDENTS WILL BE ABLE TO UNDERSTAND AND ANALYSE THE FOLLOWING DOCUMENTS AND CONCEPTS: STATEMENT OF FINANCIAL POSITION, STATEMENT OF INCOME, CASH-FLOW STATEMENT, BREAK-EVEN POINT, EBIT, MAKE OR BUY AND THE ACCOUNTING SYSTEM OF THE PUBLIC ADMINISTRATION.

	Prerequisites
	NONE

	Contents
	PART I - THE FIRM (10 HOURS OF TEACHING): THE OPERATING AND PRODUCTION PROCESSES. PART II - THE OPERATIONS IN THE DIFFERENT CATEGORIES OF ORGANIZATIONS (ENTITIES) (30 HOURS TEACHING): MAIN BUSINESS OPERATIONS. ECONOMIC AND FINANCIAL ANALYSIS. PART III - ECONOMIC EQUILIBRIUM CONDITIONS (20 HOURS TEACHING): PROFITABILITY OF THE ENTITY. COST/BENEFIT ANALYSIS. FINANCIAL EQUILIBRIUM CONDITIONS. FINANCIAL CRISIS. PART IV: ACCOUNTING SYSTEMS OF PUBLIC ADMINISTRATIONS: ACCRUAL ACCOUNTING. THE FINANCIAL STATEMENT OF PUBLIC ADMINISTRATIONS (20 HOURS TEACHING ).

Contents

PART I - THE FIRM (10 HOURS OF TEACHING):
THE OPERATING AND PRODUCTION PROCESSES.

PART II - THE OPERATIONS IN THE DIFFERENT CATEGORIES OF ORGANIZATIONS (ENTITIES) (30 HOURS TEACHING):
MAIN BUSINESS OPERATIONS. ECONOMIC AND FINANCIAL ANALYSIS.

PART III - ECONOMIC EQUILIBRIUM CONDITIONS (20 HOURS TEACHING):
PROFITABILITY OF THE ENTITY.
COST/BENEFIT ANALYSIS. FINANCIAL EQUILIBRIUM CONDITIONS. FINANCIAL CRISIS.

PART IV:
ACCOUNTING SYSTEMS OF PUBLIC ADMINISTRATIONS: ACCRUAL ACCOUNTING. THE FINANCIAL STATEMENT OF PUBLIC ADMINISTRATIONS (20 HOURS TEACHING ).

	Teaching Methods
	THE COURSE IS DIVIDED IN 80H OF FRONTAL 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 VERIFICATION OF LEARNING IS BASED ON A WRITTEN AND ORAL EXAMINATION.THE FINAL EVALUATION IS MARKED AS 30/30°. THE WRITTEN PART, WHICH TAKES ONE HOUR AND THIRTY MINUTES, CONSISTS OF QUESTIONS ON BUSINESS OPERATIONS; COST/BENEFIT ANALYSIS AND COST ACCOUNTING. THE ORAL EXAMINATION, WHICH TAKES ABOUT 20 MINUTES, CONSISTS OF THEORETICAL AND METHODOLOGICAL QUESTIONS.

	Texts
	BOOKS: 1) TOMMASETTI A., BISOGNO M., ECONOMIA AZIENDALE. FRANCO ANGELI, MILANO, 2022. 2) MUSSARI R., ECONOMIA DELLE AMMINISTRAZIONI PUBBLICHE, MCGRAW-HILL, ULTIMA EDIZIONE 3) TOMMASETTI A., BISOGNO M., APPLICAZIONI DI ECONOMIA AZIENDALE, FRANCO ANGELI, 2022 4) TOMMASETTI A., I SISTEMI CONTABILI NELLE AMMINISTRAZIONI PUBBLICHE, CEDAM, ULTIMA EDIZIONE, CHAPTERS 1 AND 2. OTHER LECTURES: MUSSARI R., ECONOMIA DELLE AZIENDE PUBBLICHE, MCGRAW-HILL, MILANO (ULTIMA EDIZIONE DISPONIBILE). IN ALTERNATIVE: POTITO L. (A CURA DI), ECONOMIA AZIENDALE, GIAPPICHELLI, TORINO, II EDIZIONE 2014 SANNINO G., TARTAGLIA POLCINI P. (A CURA DI), ESERCITAZIONI E COMPLEMENTI DI ECONOMIA AZIENDALE, GIAPPICHELLI, TORINO, ULTIMA EDIZIONE. OR: A TEXT SUGGESTED BY THE STUDENT AND AGREED UPON THE TEACHER.

Texts

BOOKS:
1) TOMMASETTI A., BISOGNO M., ECONOMIA AZIENDALE. FRANCO ANGELI, MILANO, 2022.

2) MUSSARI R., ECONOMIA DELLE AMMINISTRAZIONI PUBBLICHE, MCGRAW-HILL, ULTIMA EDIZIONE

3) TOMMASETTI A., BISOGNO M., APPLICAZIONI DI ECONOMIA AZIENDALE, FRANCO ANGELI, 2022

4) TOMMASETTI A., I SISTEMI CONTABILI NELLE AMMINISTRAZIONI PUBBLICHE, CEDAM, ULTIMA EDIZIONE, CHAPTERS 1 AND 2.

OTHER LECTURES:

MUSSARI R., ECONOMIA DELLE AZIENDE PUBBLICHE, MCGRAW-HILL, MILANO (ULTIMA EDIZIONE DISPONIBILE).

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

OR:
A TEXT SUGGESTED BY THE STUDENT AND AGREED UPON THE TEACHER.