(I) Summary of the Module
The Modules studies the main classes of “aziende” that are observed both in their internal aspects and in light of the relationships established in the wider environmental system. More in detail, the Module aims to: a) provide a unified vision of the fundamental phenomena and operational processes of the companies; b) introduce to the problems of performance measurement through determination and representation of Income and Equity; c) introduce to the typical language and recurring concepts of the discipline.

(II) KNOWLEDGE objectives - To Know:
a) the role of the discipline in the field of economic disciplines both in Italy and all over the world;
b) the main classifications of the “aziende”;
b) the models that study the “aziende” (in particular, the systemic ones)
c) the systemic model that studies the "company-environment" relationships;
d) operational processes of the companies;
e) more systems of interpretation of management events (i.e.: Zappa and Amaduzzi);
f) the fundamental indicators of corporate performance (Income and Capital) and the related issues of representation and measurement;
g) language and concepts typical of the discipline.

(III) KNOW-HOW – To acquire the following abilities:
a) application of Zappa’s e Amaduzzi’s systems to single operations (simple skill);
b) drafting of Income and Equity structures (complex skill);
c) to isolate, for each operation, the data useful for determining Income and Equity (simple skill for autonomous judgements);
d) being able to understand the consequences that each operation will involve, as of 31.12, in terms of matching, for the determination of income and capital (complex skill for autonomous judgements); e) to show mastery use of the models of study of the company that allow conceptual summaries suitable for non-professionals (communication skill) f) to become familiar with the typical vocabulary of the discipline, especially as for categories widely used by mass-media (e.g.: deficit, loss, etc.) (communication skill) g) Learning ability
a) to Know how to apply the systems for interpreting managerial facts in different company contexts (learning ability).

(IV) TO BE – To develop:
a) aptitude for concentration through the repeated exercise of complex skills (e.g.: joint drafting of Income and Equity structures); b) aptitude for flexibility through models’ relativity (e.g.: systems for interpreting managerial facts) and different perspectives of observation (e.g.: "mirror" interpretation of the same operation by different companies).

(V) By achieving the above listed objectives, the Module pursues the following expertises: - to observe the company’s dynamics within the wider environmental system;
- to observe corporate operational phenomena and processes in a unified perspective;
- to distinguish operations’ financial and economic as a consequence of the application of systems for interpreting management events;
- to understand the interconnections between Income and Equity.