نظرة عامة على البرنامج

ECONOMIA AZIENDALE

Program Overview

The Economia Aziendale program is a foundational course that studies the principles and logic of business systems. It is the first course in the business area that students encounter in their educational pathway.

Objectives and Contents

Educational Objectives

The course aims to provide first-year students with a common basic knowledge of business principles and logic. It examines the nature and functions of companies, their economic and business dimensions, and the conditions for achieving and maintaining economic and financial balance.

Detailed Educational Objectives and Learning Outcomes

The Economia Aziendale course aims to:

• Examine the conditions for the existence and manifestations of businesses.
• Clarify the unity of management and its purpose of creating value.
• Illustrate the conditions for functioning related to achieving and maintaining economic and financial balance.
• Deepen the method of double-entry accounting and its use with reference to the main management operations.
• Understand the profitability and financial needs of the company.

At the end of this course, students will acquire mastery of fundamental themes in Economia Aziendale, such as:

• Determining income and capital, and the meaning of economic capital.
• Double-entry accounting and its use for the main accounting records.
• Company profitability, financial needs, and sources of financing.

Prerequisites

No prerequisites are required.

Teaching Methods

The course adopts the following teaching methods:

• Theoretical frontal lessons where students develop their knowledge and understanding of economic and business concepts and the functioning of the company's information and accounting system.
• Practical frontal lessons and exercises where students apply the theoretical knowledge acquired, developing autonomy of judgment and the ability to learn.

Program/Content

The course is developed homogeneously according to the following content lines:

• Economic activities as the object of study of Economia Aziendale. Economia Aziendale as a scientific discipline.
• The company and its distinctive function in the economic system. Value creation in conditions of economy.
• Management and management operations: financing, employment, transformation, and realization. Economic and financial effects of management. Income formation and economic and financial balance.
• Working capital and income. The principle of economic competence.
• The method of double-entry accounting and the main accounting records.
• Components of capital and income. The problem of balance sheet valuations.
• Company profitability and economic capital. Determinants of profitability.
• Costs and their link with company size.
• Financial needs and their coverage. Determinants of financial needs. Financial balance.

Texts/Bibliography

• Marchi, L. (ed.) (2021). Introduction to Business Economics. Giappichelli. A detailed list of the chapters of the manual that will be the subject of the exam will be provided on Aulaweb at the beginning of the semester. The volume is also available in e-book version. Additional teaching material for lessons and exam preparation will be made available through Aulaweb.

Teachers and Commissions

• Elisa Bonollo
  • Office Hours: Wednesday at 11:00 (studio I1035, first level). Student reception is in person. Upon request sent via email, it is also possible via Microsoft Teams (code 49jv2sr). Any variations due to institutional commitments or unforeseen circumstances will be communicated through Aulaweb.

Examination Commission

• Elisa Bonollo (President)
• Giulia Leoni
• Elisa Roncagliollo
• Lorenzo Simoni

Lessons

Start of Lessons

Lessons take place in the first semester.

Lesson Schedule

The schedule for this course can be found at: EasyAcademy Portal

Exams

Examination Methods

The exam includes a written test to verify learning, identical for attending and non-attending students. This test consists of a mix of practical and theoretical questions based on exercises, open questions, and multiple-choice questions.

During the semester in which the course is held, instead of the final written test, intermediate written tests may be organized. The calendar, methods, and contents of these tests will be published on Aulaweb during the semester of lessons. Students who do not use or do not pass the intermediate written tests can take the entire written exam in the ordinary appeals.

More details on the examination methods will be communicated to students at the beginning of the semester through Aulaweb.

Verification Methods

The final test is aimed at verifying that the student has understood and is able to effectively communicate the nature of businesses and the logic of functioning of business systems and to apply the acquired knowledge in solving problems related to the verification of achieving/maintaining positions of economic and financial balance.

Exam Calendar

Agenda 2030

Quality Education

Gender Equality

Decent Work and Economic Growth