65887 - Administration and Management of Agricultural and Agroindustry Firms

Academic Year 2021/2022

  • Moduli: Antonella Samoggia (Modulo Mod 1) Alessandro Palmieri (Modulo Mod 2)
  • Teaching Mode: Traditional lectures (Modulo Mod 1) Traditional lectures (Modulo Mod 2)
  • Campus: Bologna
  • Corso: First cycle degree programme (L) in Marketing and Economics of the agro-industrial system (cod. 8526)

Learning outcomes

At the end of the course, students are familiar with the main elements of the company's management information system, accounting registration systems and procedures, as well as civil and fiscal regulations regarding the financial statements. In addition, the student is able to acquire appropriate theoretical insights into the economy of the enterprise and to know the essential elements of modern planning and control tools applied to companies operating in the agro-industry. It is capable of critically evaluating phenomena and is able to apply the interpersonal skills acquired in social and work contexts.

Course contents


1. Administration of agricultural and agro-industrial enterprises (total teaching unit: 22 hours)
1.1. External and internal information sources and management of company databases
1.1.1. External and internal sources. Training and use of databases for administrative and management purposes
1.1.2. Accounting as a form of internal information. General accounts, industrial accounts, ancillary accounts and tax accounts
1.2. Accounting recording methods, systems and procedures
1.2.1. Accounting recording methods and systems: theoretical and applicative principles
1.2.2. The main procedures for keeping company accounts: traditional procedures and modern procedures
1.2.3. The basic books for accounting: the newspaper and the ledger. The plan of accounts. Accounting principles and techniques
1.3. The basic economic quantities: wealth and income
1.3.1. The recognition of company assets and inventory operations. Monetary valuation of capital institutions
1.3.2. The concept of income and its formation. Ratio of net assets to income
1.4. The Financial Statements: composition and preparation
1.4.1. The active and passive components of the Balance Sheet for agricultural and agro-industrial companies
1.4.2. The income and expenditure components of the profit and loss account for agricultural and agro-industrial holdings. Characters and contents of the notes to the financial statements
1.5 Production costs: calculation and analysis methodology
1.5.1 Accounting cost and economic cost
1.5.2 Usefulness and use of production costs in the agricultural and agro-industrial sector
1.5.3 Calculation method. Analysis of cost components.

Skills acquired Unit 1
(a) it is aware of the correct administrative and accounting approach for the undertakings operating in the sector concerned
b) Understands and is able to apply the appropriate procedures for keeping company accounts and reading and interpreting the financial statements
c) it is able to support with appropriate theoretical and applicative arguments the fundamentals of good business administration

2. Practical application exercises and seminars (total unit 8 hours)
2.1. Practical applications and problem solving concerning the administration of agricultural and agro-industrial enterprises
2.1. Practical exercise on drawing up the inventory applied to agricultural and agro-industrial holdings. Development of case studies
2.2. Practical exercise on business accounting applied to companies in the sector studied. The opening, carrying out and closing of the accounts will be dealt with according to the different registration systems (income system and wealth system).
2.3. Practical exercise on the content and preparation of a balance sheet for companies operating in the sector studied. Development of case studies
Practical exercise on the reclassification of the final financial statements in order to determine the quotients.

Skills acquired
(a) Correct economic approach to administrative problems
b) Acquisition and mastery of administrative tools to identify the strengths and weaknesses of companies operating in the reference sector.
c) Ability to apply the tools studied to suggest solutions to economic-financial problems highlighted in the analysis of specific case studies.


1. Accounting and context

a. management activities and use of information

b. evolving business environment

2. Costs: terminology, concepts and classification

a. General cost classification

b. Costs in the Balance Sheet and Income Statement

c. Variable cost, fixed cost and mixed cost

3. Models for profitability analysis

a. Cost control and analysis of deviations

b. Costs and sales report

4. Business planning

a. Critical reading of key market data

b. Business planning. Formalization of the strategic planning process and implementation of the process

c. The main tools for formalizing the strategic planning process. The matrix of strategic objectives

5. The management control process for companies

a. The process of control in the economic and financial management of companies and its main tools

b. Budgetary control and analysis of investments

Skills acquired

a) Knowledge of an economic approach to management problems

b) Includes management tools to identify strengths and weaknesses of companies operating in the reference sector.

c) Develops the ability to apply the tools studied to suggest solutions to economic-financial problems highlighted in the analysis of specific case studies.

2. Practical application exercises and seminars (total unit 8 hours)

a. Determination, reading and analysis of balance sheet ratios for companies in the sector. Development of case studies

b. Practical exercise on cost control for individual activities and for the entire company in relation to results achieved by similar companies as regards the relationship between ownership, business and labour.

Development of case studies exercise on the identification of the balancing account

c. Practical exercise for reading market data for budgeting and forecasting

d. Practical applications and problem solving concerning the economic and financial management of enterprises

Skills acquired

(a) Correct economic approach to management issues

b) Acquisition and mastery of management tools to identify strong and critical points of companies operating in the reference sector

c) Ability to apply the tools studied to suggest solutions to economic-financial problems highlighted in the analysis of specific case studies.

Training prerequisites

For this teaching the student must have a good preparation in the fundamentals of mathematics, statistics and economics. This knowledge is acquired through the basic teachings of the first year of the course.



B. Torquati. Economia e gestione dell’impresa agraria (2003)

Paragrafo 1.1: cap. 9, Paragrafo 1.2: cap. 10, Paragrafo 1.3: cap. 8, Paragrafo 1.4: cap. 12, Paragrafo 1.5: cap. 11


At the end of each module, the teacher will provide students with specific teaching material (in electronic format) that supplements the notes taken in class. However, this material is not sufficient to prepare for the exam.

As a reference text we recommend: R.H. Garrison, E.W. Noreen, P.C. Brewer, M. Agliati, L. Cinquini - Programming and control - managerial accounting for business decisions, McGraw-Hill 2011. Chapters 2, 8, 11

Teaching methods

The course is divided into two teaching units, the first of which is theoretical and consists of lectures, while the second consists of specific exercises or seminars on the main topics covered in the course or specific experiences. In particular, the first unit is proposed as a preparatory unit to deal with the second focused on the application of the management and economic-financial aspects of enterprises, with particular reference to planning and management control.

Assessment methods


The verification of the learning can be done in two ways. The first consists of a written test, with which to ascertain the level of knowledge acquired and skills expected. The second is carried out by means of an oral examination (lasting approximately 30 minutes) capable of verifying the expected learning. In particular, the questions, both for the written test and for the oral test, concern the topics developed in the teaching units, including the resolution of specific exercises.

Teaching tools

Whiteboard, video projector, computer, internet access. All lessons are held with the help of presentations in ppt

Office hours

See the website of Antonella Samoggia

See the website of Alessandro Palmieri


No poverty Decent work and economic growth Industry, innovation and infrastructure Responsible consumption and production

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.