Academic Year 2023/2024 - Teacher: Davide RIZZOTTI

Expected Learning Outcomes

Knowledge and understanding: The course aims to provide students with the foundamental terminology 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

In class lessons.

Should teaching be carried out in mixed mode or remotely, it may be necessary to introduce changes with respect to previous statements, in line with the programme planned and outlined in the syllabus.

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 exercises.

Textbook Information

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

Course Planning

 SubjectsText References
11. Presentazione del corso. Le aziende.Testo 1, cap. 1
22. Caratteri e ruolo delle aziendeTesto 1, cap. 1
33. L’ambiente economico e l’Economia Aziendale.Testo 1, cap. 1
44. Soggetto giuridico, soggetto economico e modelli aziendaliTesto 1, cap.2
55. Le operazioni di gestione e i fattori di produzione Testo 1, cap. 3
66. Il sistema dei valori d’azienda Testo 1, cap.3
77. Reddito e capitaleTesto 1, cap.4
88. La competenza economicaTesto 1, cap.5
99. L'equilibrio economico e la redditivitàTesto 1, cap.6
1010. L’equilibrio finanziarioTesto 1, cap. 7
1111. L’informativa esterna sui risultatiTesto 1, cap. 8
1212. Il bilancio d’esercizio (significato e funzione)Testo 1, cap. 8
1313. Il bilancio d’esercizio ed i principi contabiliTesto 1, cap. 8
1414. Configurazioni di capitaleTesto 1, cap. 9
1515. Funzioni e strutture organizzativeTesto 1, cap.10
1616. Il controllo e la sua dimensione organizzativaTesto 1, cap. 11
1717. La pianificazione e il controlloTesto 1, cap. 11
1818. Il supporto informativo per le decisioni aziendaliTesto 1, cap. 11
1919. La strategia aziendaleTesto 1, cap.12
2020. La Corporate Governance. Chiusura corso.Testo 1, cap.13