Teaching code

4S00003

Teacher

Rita Maggi

Coordinator

Rita Maggi

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

2° periodo lezioni (2A), 2° periodo lezioni (2B)

Courses Single

Authorized

Lessons timetable Moodle Seminars 0

Learning objectives

The course aims at offering an introduction to the fundamental principles of business administration, including in particular businesses operating in a competitive environment, as well as instruments for analysing and measuring business processes, with particular reference to organisational and legal implications for businesses. The course will also aim to help students gain an ability to engage critically with constantly evolving business processes.

Prerequisites and basic notions

There are no prerequisites

Program

The notion of company. From the economic problem to the development of the company activity. The classification of companies. The supply companies. Production companies and economic risk. The enterprise: The concept of enterprise. Business entities. The groups. The parent company. The evolution of the concept of business. The administration of the company Management: The management cycle scheme. The credit. The phases of the management cycle. Management functions. The administrative period and the financial year. The organization of the company: The concept of business organization. The parts of the organization. Coordination mechanisms. The planning of individual positions. The design of the macrostructure. The five organizational configurations. Centralization and decentralization of decision-making power. Recording of management results: Recording of results. The business quantities. Abstract business quantities. Aspects of business management: The monetary aspect and the monetary balance of management. The economic aspect and the economic balance of management. The breakdown of the economic result for the year. Economic balance and operational dimension. The financial aspect and the financial balance of management. The general equilibrium. Operating income The company's economic operating income. The concept of competence. The procedures for determining operating income. The determination of operating income. Competence. The evaluation. The properties of operating income. The components of operating income. Suspended costs. Suspended revenues. Presumed costs. Presumed revenues. Operating income and financial management. Operating income and monetary equilibrium. Business capital: Capital and management. The particular configurations of capital. Working capital. The relationships between working capital and economic capital. From accounting to financial statements: The nature of accounts. Numerical accounts. The economic accounts. The preparation of the financial statements. The budget accounts. From the company financial statement to the statutory financial statement.
ERASMUS students are requested to contact the lecturer at the beginning of the course in order to agree on the syllabus and examination arrangements.

Bibliography

Didactic methods

The course will be developed with frontal lessons.
Given that the aim of the course is to provide a an institutional preparation, the teaching method aims to encourage learning by lectures that allow both the knowledge of the logic of business economics and its subsequent application to concrete cases.
Students, either individually or in working groups, may present case studies refferred to the topics covered during the course. These activities will be considered in the oral examination. Further information will be provided during the course of the lectures.
Any conferences and/or seminars of particular relevance to the topics covered or other training activities relevant to the course will be indicated from time to time during the lectures.
RECOMMENDED TEXT:
G.B. Alberti, Elementi di economia aziendale. Seconda Edizione. 2025 Wolters Kluwer

Learning assessment procedures

The exam takes place with a written assessment represented by a multiple choice test and a subsequent oral test and is functional to ascertaining the understanding of the basic principles of business economics. There are no different exam methods for attending and non-attending students. Incoming ERASMUS students (i.e. enrolled in study courses at European Union universities not based in Italy) ERASMUS students are invited to contact the teacher, at the beginning of the course, to assign a specific topic to be explored in depth by drafting a written essay. This paper will be the subject of oral discussion in the exam sessions scheduled in the academic calendar.
Given that the aim of the course is to provide a an institutional preparation, the teaching method aims to encourage learning by lectures that allow both the knowledge of the logic of business economics and its subsequent application to concrete cases.
Students, either individually or in working groups, may present case studies refferred to the topics covered during the course. These activities will be considered in the oral examination. Further information will be provided during the course of the lectures.
Any conferences and/or seminars of particular relevance to the topics covered or other training activities relevant to the course will be indicated from time to time during the lectures.

Evaluation criteria

Knowledge and understanding of the subject matter being examined. Analysis and argumentation skills regarding the issues and problems inherent to the subject under examination. Ability to present (both in written and oral form) the knowledge acquired as well as the analyzes and arguments in a clear and orderly manner as well as with correct technical vocabulary.
As the faculty regulations, an intermediate test on the topics covered during the course is scheduled at the end of the 1st lecture period. If the test is successful, the student will be given a grade out of thirtieths and will be exempted from answering, in the final written exam, questions relating to the topics passed in the midterm exam. The grade assigned will be considered valid only for the academic year in which the midterm exam was taken. The final grade is established in relation to the outcome of the written test and the final interview, as well as the grade of the partial exam passed by the student at the end of the second period of lessons.
The learning assessment will be carried out in Italian.

Criteria for the composition of the final grade

Balanced weighting between the evaluation criteria

Exam language

Italiano