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Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Prerequisites:
None. However, at the opening of the course specific materials will be
provided to support students who have never studied economic-business
issues.
Objectives
Contents • Economia aziendale (Business Administration): definition and historical framework
• Introduction to economic activity
• Economic units and the ‘azienda’
• The classification of the ‘aziende’ (e.g. those based on the purposes,
the activity performed and the nature of the ‘main entity’s subject’)
• The models that study the ‘azienda’ as a system: the model of
Amaduzzi’s subsystems and the model of the functional areas of a
company
• The relationship between company and environment: general
environment and specific environment
• Main features and representation schemes of company administration
• Scheme of the production process in the hypothesis of ordinary and
anticipated course. Production factors, costs and revenues
• Scheme of the process of financing. Financial needs and funds sources
• Scheme of granted loans. Investments
• Basic outline of the business activity in case of different systems for
interpreting the management events: Zappa and Amaduzzi
• Financial and economic variations: the principle of balancing
contraposition
• Activities and schemes of particular companies: the banks
• Equity and income: configurations
• Analytical structure of total income and final equity
• From total income to income of intermediate periods
• Matching principle vs financial accrual
• Analytical structure of income and capital in the first period
• Analytical structure of income and capital for the interim periods: costs
incurred, revenues earned, anticipated costs and revenues, deferrals,
accruals, costs for presumed future expenses and losses
• Income and capital structures and representation of the events of
multiannual costs, leasing, mortgage loans and bonds
• Break even analysis: basic conditions, general economic equation, and
profitability diagram
Extended Syllabus Module I - Business economics, economic activity and the company. The
company
Economic activity and the disciplines that study it - Business economics -
Economic units and companies - Companies: personal component and
classifications - The business system: subsystems and functional areas -
The company and the environment: environmental variables and
business risks - The activity of the production-firm company - Business
management and its aspects - Financial needs and sources of financing -
Business management and economy - Capital and income:
determination, representation and main configurations.
Module II - Analysis and representation of company activity by schemes
Schemes and models in Business Economics - The schemes of the main
business economic processes: production (ordinary performance and
anticipated revenues), loans drawn and granted - Total and essential
schemes of business activity - Schemes and models of companies
carrying out particular activities : banking firms - Values and variations -
The balancing principle of contrast - Capital and income structures
referring to different temporal hypotheses.
Module III - The control of internal efficiency
The relationships between production factors and products - The
distribution of costs and revenues over time and space - Direct and
common costs and revenues - Production at joint costs - Cost
configurations - Profits and gross contribution margins - Constancy and
variability of costs - Cost variability regimes - Cost-volume-price
relationships: the Break Even Analysis (BEA) model - The BEA:
diagrammatic and mathematical approaches.
Recommended Bibliography 1) Lucianetti L.C. (2018). Note di Economia aziendale, Giappichelli, Torino
(whole).
2) Cavalieri E., Ferraris Franceschi R. (a cura di E. Cavalieri) (2010).
Economia aziendale, Volume I, IV edition, Giappichelli, Turin: whole
Section I, whole Chapters 1, 2, 3 (except § 3.4), 4 (except §§ 4.6.2 and
4.6.3).
3) De Cristofaro T. (2007), Le rimanenze d’esercizio. Profili teorici,
contabili e di bilancio, Aracne, Roma: only Chapter I.
4) any additional materials will be communicated during the lessons as
well as in the "AVVISI" area of the personal page of the professor of the
Department of Economics (http://www.dec.unich.it ). The support
materials will be provided online in the DOCUMENTS area of the
aforementioned personal page of the teacher as well as in the FILE area
of the MS TEAMS platform (if still in force).
Methods of Provision
Teaching Methods Lectures held with the aid of both power point
slides projection and blackboard (traditional and/or digital).
Evaluation methods Verification of learning:
The exam consists of two tests: (a) a compulsory preliminary test (this is
a written test carried out in presence, if there is no pandemic emergency,
or electronically with appropriate adaptations, through MS TEAMS, in case
there are restrictive rules); (b) final exam (this is a possible oral exam; it
is carried out in presence, if the pandemic emergency state does not
apply, or electronically, if the aforementioned state applies. The tests
always focus on the WHOLE program covered by the Course. The test
referred to in point (a), in particular, consists of a multiple choice
questionnaire concerning both theoretical questions (taken from
textbooks) and technical questions (based on exercises). The number of
questions will be lower in the case of an electronically administered test.
Further details about the procedures for carrying out the tests will in any
case be provided in the classroom and, of course, may vary if further
required by the circumstances dictated by the current emergency state.
However, in this case, the program and the type of exercises to be
performed will NOT change. Exam reservations must always be TWO
(preliminary partial test and oral test / verbalization). These bookings can
only be made online using the University website using the student's
personal credentials provided by the Student Secretariat. The student will
therefore have to take action to obtain these credentials and check their
functioning a long time BEFORE the exam. Similarly, to take the exams
electronically, the student must verify that he is enrolled in the MS
TEAMS platform. In addition, if the student decides not to attend an exam
for which he has already registered, he must take care to immediately
remove his reservation in order to allow the teacher to optimize the
organization of the tests.
Contacts/More Information The teacher meets students WEEKLY (except during the month of August, the
Christmas and Easter holidays) at the published times (always weekly) in
the AVVISI area of the teacher's personal page (website of the
Department of Economics - http: //www.dec . unich.it).