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ECONOMY OF COMPANIES AND PA Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Prerequisites:
Although no prerequisites are required, knowledge of the basic concepts of business economics is recommended.
Objectives
Contents I Module - Public Administrations (4 CFU)
1) Public Administrations
- definition
- classification
- functions
- the organs
2) The evolution of public administration
- The bureaucratic model
- The business model
- The new local governance
3) The information-accounting system
- financial accounting and its surveys
- the economic accounting and its surveys
II Module - The accounting tools of the public administrations (5 ECTS)
1) Planning and scheduling and control systems in Public Administrations
o The theoretical reference model
2) Planning and scheduling tools
- General development plan
- Government addresses
- The predictive and programmatic report;
- The annual forecast budget;
- The multi-year budget;
- The executive management plan;
3) the management report
- the financial account
- the income statement and the settlement report
- the assets account
4) The Stability Pact;
Operational insights.
Extended Syllabus 1) Introduction to the public company system
2) The parametric principles of Business Economics
3) Company subsystems - Part I
4) Company subsystems: regulatory evolution
5) The creation of public value. Theory and methodological approach
6) The governance of public services in the State and in territorial administrations: the historical framework of reference
7) Local public services of the EELLs
8) The companies owned by the EELLs between certainties and uncertainties of the legislator - Part I
9) Accounting and managerial practices: the evolutionary path - Part I
10) The Harmonized Accounting System of the EELLs to support the Performance
11) The system of internal controls
12) Case Study - The DUP as a tool for programming
Recommended Bibliography A. ZIRUOLO (2016), Public Value and Participated Companies: Evolutionary performance trends, Franco Angeli;
Handouts provided in class.
Methods of Provision
Teaching Methods The course includes 48 hours of lessons divided into 3 weekly lessons of 2 hours.
The course will be organized in modules whose lessons will be mainly focused on the use of the following teaching methods: lectures and analysis of case studies. Frequency is strongly recommended.
Evaluation methods Verification of learning:
The assessment of students' level of learning will be carried out with the use of a written test and a subsequent oral examination. The written test is divided into open questions. This test has a duration of 2 hours. It represents 70% of the overall evaluation (expressed in thirtieths) articulated in relation to the training objectives to be evaluated.
The oral exam (30% of the overall assessment) is aimed at probing in the learner the communication skills, mastering the specific technical language of the discipline dealt with and clarity of exposition.
The examination methods are the same:
- for attending students it is possible to take two intermediate written tests;
- for non-attending students there is a single written exam integrated with the oral exam.
Contacts/More Information ERASMUS students are invited to contact the teacher for their program. All attending and non-attending students can access all the information on the course through the E-Learning platform