37458 - Business Economy

Learning outcomes

At the end of the course the student has the essential tools for understanding the structure and functioning of firms, to analyze economic and financial consequences of business decisions and interpret the information system comprising the financial statements. Students learn the criteria for the analysis of recurring decisions such as the choice of the selling price of a product, the levels of production capacity and choices for the internalization or externalization of production activities.

Course contents

Company and its context

• Company structure
• Stakeholders
• Administrative Department

Financial Statements

• Objective and Users
• Accounting Systems
• Accounting entries
• Accounting adjustments
• Sustainability Reporting - brief outline
• Exercises

Financial Statement Analysis

• Objective and Users
• Analysis of Balance Sheet and Income Statement, Financial ratios
• IT aspects
• Exercises

Management Control

• Objective and Users
• Contribution Margin
• Break-even point
• Unbundling - brief outline
• Exercises

Planning and budgeting - brief outline

Readings/Bibliography

The main aspect is to attend the lectures.

Book - "Il bilancio per informatici e IT. Logiche contabili, piani pluriennali e unbundling", Aprile Cristina, Ed. Wolters Kluwer, 2022. These parts of the book:

Chapter 1 – L’impresa e gli obiettivi contabili

Chapter 2 – Il bilancio

Chapter 4 – Analisi di bilancio

Chapter 5 – Piani pluriennali e budget annuali (paragraphs 5.1 e 5.4)

Chapter 6 – Gli obblighi contabili unbundling (paragraphs 6.1, 6.2.1, 6.2.3, 6.2.4)

Documents and Exercises on the "Virtuale" IT platform.

Teaching methods

Frontal lessons and lectures.

Assessment methods

The Assessment will be a written Exam of one hour and twenty minutes.

It will be structured as follows:

• in the first part there will be open and/or closed questions, referring to the entire Course Contents,
• in the second part the student will have to draw up the accounting records explicitly requested and those indirectly evincible from the company events represented,
• in the third part the student will have to correctly classify some accounting accounts in the Financial Statement,
• the fourth part is dedicated to budget analysis and/or management control; the student will have to apply the notions learned by solving specific numerical exercises,
• the final part consists of examples and/or questions that the student will have to answer, carrying out the necessary calculations, based on the knowledge acquired during the entire Course.

Teaching tools

Other documents (in addition to the Book) given by the Teacher will be available on the "Virtuale" website.

Office hours

See the website of Cristina Aprile