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Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Objectives
Contents • Business composition and its functioning
• Managing system
• Human resources system
• Reporting system
• Economic equilibrium and break even analysis (BEA)
Extended Syllabus • The company system and its breakdown into subsystems; the need for decomposition to facilitate understanding of the company's operating mechanisms;
• The management subsystem and the choices made in it; the economy and the production cycle;
• The organizational subsystem and the choices made in it;
• The information subsystem; measurement of management facts; costs and revenues and the related trend;
• Economic balance; determination of operating costs and revenues, economic competence; the break-even point analysis using BEA.
Recommended Bibliography PAOLONE G., D’AMICO L. (a cura di), “L'Economia Aziendale nei suoi principi e nelle sue applicazioni”, V edizione, Giappichelli, Torino, 2022;
Other teaching stuff available at:
http://elearning.unich.it/
Teaching Methods The course will be organized in modules of lectures, examination and discussion of business cases and autonomous/guided resolution by students of real accounting issues.
Evaluation methods Verification of learning:
Written exam with multiple choice test (15 questions) and assignment of vote in thirtieths. The questions have equal weight (2 points) and include both descriptive-conceptual elements (principles of the business economy and concept of system-company), and practical-applicative (measurement of operating costs and revenues, calculation of the breakeven point and business balance). To pass the test, you must correctly answer at least 9 questions out of 15. The written test lasts 40 minutes.
In case of distance teaching activity also in 2022-23 through TEAMS platform, the written test will be executed through the University Elearning moodle supported by a proctoring software.
The oral exam on the same subjects covered by the written test is only optional and allows, where requested and made with profit, to mature up to a maximum of 2 additional points compared to the score achieved in the written test. Any oral test supported without profit will also result in a reduction of up to 2 points in the score achieved on the written test. The oral exam can be held on the same day of the written test following the correction of the latter and the communication of the results.
In case of distance teaching activity also in 2022-23 through TEAMS platform, also the oral exam will be executed through the TEAMS suite after the written test.
Contacts/More Information