BUSINESS ADMINISTRATION
Oral or written examination
The course aims to analyse the characteristics, criteria and purposes which distinguish firms from other organizations. The aim is to provide students with the main concepts about the conditions which make companies economically independent and long-term oriented, even in ever changing economic and social contexts. Furthermore, the course intends to increase students' understanding of rationale and tools of accounting, in order to evaluate firm performance from an economic, financial and assets point of view.
Business administration; economic activity and company activity; a system approach to the business; firm requirements; management and business operations; the dynamics of values and the table of values; the postulate of economic competence; the concept of income; the concept of capital; the financing issue; the principle of long-term profitability; company ownership and top-management; company organization; assets and production conditions; the phases of a firm's life; management; corporate governance; firm models; the relationship between a firm and its environment and the business strategy; the financial statement: role and content; assets and liabilities; profit and loss account; the financial ratios; the reclassification of the assets and liabilities; composition ratios, solidity and liquidity; the reclassification of the profit and loss account; profitability ratios; the leverage.
L-12:
- Giovanelli L., Elementi di economia aziendale, II ed., Torino, Giappichelli, 2011, all except the Parte IV (pp. 273-305). Teaching material available on the university elearning platform.
L-15:
- Giovanelli L., Elementi di economia aziendale, II ed., Torino, Giappichelli, 2011 (all, pp. 1-312).
- Giunta F., Pisani M., Il bilancio, IV Edizione, Milano, Apogeo, 2017. The following parts to be studied: chapters 1, 2, 3 of part I (from page 1 to page 111); chapters 5, 6, 7, 8, 9 of part II (from page 157 to page 274).
- Caramiello C., Di Lazzaro F., Fiori G., Indici di bilancio, II Ed., Milano, Giuffré, 2003. The following parts to be studied: chapters 1, 2, 3, 4, 5 (from page 1 to page 228), 7 (from page 259 to page 286), 11, 12, 13 (from page 337 to page 400).
Teaching material available on the university elearning platform.
Lectures