28030 - Economics and Business Organization T

Learning outcomes

The course aims to provide theoretical and practical tools for analyzing business decisions from an economic and financial perspective. By the end of the course, students will be able to:

• Knowledge: understand the structure of organizations, the fundamentals of financial statements, cost analysis models, and the main methods used for investment evaluation.

• Skills: interpret financial statements, analyze cost information to support managerial decisions, and apply quantitative techniques to assess the economic sustainability of investment projects.

Course contents

The course is divided into two teaching modules:

Module 1 – Business Organization and Financial Statement Analysis

• The firm as an organization: structure and management

• The financial statements: balance sheet and income statement

• Impact of managerial decisions on the main accounting items

• Analysis of financial data for the interpretation of economic, financial, and asset conditions of the firm

Module 2 – Economic Analysis for Business Decision-Making

• Management accounting: cost configurations and decision-support information

• Fixed, variable, direct and indirect costs; break-even analysis and operating leverage

• Short-term decision-making: differential costs and revenues, cost estimation for alternatives

• Investment evaluation: Net Present Value (NPV), Internal Rate of Return (IRR), payback period, accounting rate of return

• Construction and interpretation of relevant cash flows for investment decisions

Each module includes practical exercises and case discussions to apply theoretical concepts in real-world scenarios.

Readings/Bibliography

 

• R.N. Anthony, D.F. Hawkins, D.M. Macrì, K.A. Merchant – Il Bilancio. Analisi economiche per le decisioni e la comunicazione della performance, 16th ed., McGraw-Hill

• R.N. Anthony, D.F. Hawkins, D.M. Macrì, K.A. Merchant – Sistemi di controllo di gestione, 16th ed., McGraw-Hill

Additional teaching materials will be provided through the university’s digital learning platform.

Teaching methods

Lectures will be held in person and will include:

• Traditional lectures for theoretical content

• Numerical exercises guided by the instructor

• Case studies for classroom discussion and application of concepts

All teaching materials will be made available online, particularly useful for students unable to attend classes regularly.

Students with learning disorders and\or temporary or permanent disabilities: please, contact the office responsible (https://site.unibo.it/studenti-con-disabilita-e-dsa/en/for-students ) as soon as possible so that they can propose acceptable adjustments. The request for adaptation must be submitted in advance (15 days before the exam date) to the lecturer, who will assess the appropriateness of the adjustments, taking into account the teaching objectives.

Assessment methods

Learning outcomes will be assessed through a final written exam, covering both modules. The exam will include numerical exercises and theoretical questions, either multiple choice or open-ended, to assess conceptual understanding

Grading: expressed in thirtieths. Evaluation criteria include correctness, procedural accuracy, and the ability to apply concepts effectively

Exam registration must be completed via the Almaesami platform: http://almaesami.unibo.it [http://almaesami.unibo.it/]

Teaching tools

• Exercise texts will be uploaded prior to classroom activities
• Solutions will be published after the corresponding sessions
• Additional practice materials will be provided during the course to support exam preparation

Office hours

See the website of Nunzia Coco

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