Academic Year 2023/2024 - Teacher: ANTONIO LEOTTA

Expected Learning Outcomes

Knowledge and understanding: The course aims to provide students with the foundamental term and methodologies related to the business administration, useful for representing and understanding the functioning of companies.

Applying knowledge and understanding: The acquired knowledge about business administration will make able the students to develop technical, accounting, managerial and organizational skills which are useful for the study of specific disciplines. In particular, the student will acquire technical language related to business disciplines. It will be given to him/her the opportunity to acquire the concepts and the basic language of economic analysis of business processes in order to capture the representative
elements of the companies and the determinants of their equilibriums.

Making judgements: The course will enable students to develop autonomy of judgment and it will place the student in the position to make considerations about the company’s equilibriums and the business operations.

Communication skills: Based on the acquired knowledge, students can develop communication skills and social skills for business consulting. They will be able to make accounting evaluations, when he/she work at the company covering administrative positions.

Learning skills: The study of the discipline will enable the student to understand the business dynamics framing the analysis of the managerial moments in the unified and coordinated vision of business events

Course Structure


Required Prerequisites

No requisite is required.

Attendance of Lessons

Lecture participation is encouraged.

Detailed Course Content

The course program contains 2 parts and deals with the study of the typical business operations, the business income, the working capital, the business equilibriums and functions.

The course’s contents are articulated as follow: the company and the business administration. The business operations system. The income and the working capital. The economic equilibrium and the profitability analysis. The capital configurations. The financial equilibrium. The organizational structures and functions. The management control of business activities. The external business disclosure about performance. The key elements of business strategy. The corporate governance.

The course is delivered through lectures and exercices.

Textbook Information

1. Potito L. (a cura di), Economia Aziendale, Giappichelli Editore, IV edizione, Torino, 2020.

Course Planning

 SubjectsText References
1Presentazione del corso. Le aziende.Testo 1, cap. 1 
2Caratteri e ruolo delle aziendeTesto 1, cap. 1 
3L’ambiente economico e l'Economia Aziendale.Testo 1, cap. 1
4Soggetto giuridico, soggetto economico e modelli aziendaliTesto 1, cap. 2
5Le operazioni di gestione e i fattori di produzioneTesto 1, cap. 3
6I circuiti delle operazioni e il sistema dei valori d’aziendaTesto 1, cap. 3
7Reddito di esercizio e capitale di funzionamento: il modello dei cicli conclusiTesto 1, cap. 4
8Reddito di esercizio e capitale di funzionamento: il modello dei cicli conclusiTesto 1, cap. 4
9Reddito di esercizio e capitale di funzionamento: il modello dei cicli conclusiTesto 1, cap. 4
10Reddito di esercizio e capitale di funzionamento: il modello dei cicli conclusiTesto 1, cap. 4
11Reddito di esercizio e capitale di funzionamento: il modello dei cicli in corso di svolgimentoTesto 1, cap. 5
12L'equilibrio economico e l'analisi della redditivitàTesto 1, cap. 6
13L'equilibrio finanziarioTesto 1, cap. 7
14L'equilibrio finanziarioTesto 1, cap. 8
15L'informativa finanziaria e non finanziariaTesto 1, capp. 9 e 10
16Configurazioni di capitaleTesto 1, cap. 11
17Lineamenti di strategia aziendaleTesto 1, cap. 12
18Lineamenti di organizzazione aziendaleTesto 1, cap. 13
19Il controllo dell'andamento delle attività aziendaliTesto 1, cap. 14
20La Corporate Governance. Chiusura corso.Testo 1, cap. 15

Learning Assessment

Learning Assessment Procedures

An oral examination will be taken.

Examples of frequently asked questions and / or exercises

1. Business stakeholders.

2. Efficiency and effectiveness.

3. Business operations as a system.

4. Working capital and other capital configurations.

5. The accrual principle 

6.  Competitive strategies.

7. Organizational interdependences and their analysis.

8. Liquidity analysis

9. Depreciation and ammortization.

10. A profit and non-profit organization as a system