28030 - Economics and Business Organization T

Learning outcomes

By the end of the course, students will acquire the basic concepts of business organization and managerial decision-making.

They will be able to:

• understand the main organizational design principles;
• interpret financial statements;
• analyze business performance using accounting information;
• apply cost analysis techniques to support managerial decisions;
• evaluate investment decisions using the main financial appraisal methods.

Course contents

The course is organized into two integrated modules.

Module 1 – Business Organization and Financial Statement Analysis

• The firm as an economic organization
• Organizational design
• Corporate governance
• Financial statements
• Balance Sheet and Income Statement
• Financial statement analysis
• Performance indicators

Module 2 – Economic Analysis for Business Decisions

• Management accounting
• Cost classification
• Break-even analysis
• Short-term decision making
• Investment appraisal (NPV, IRR, Payback, ARR)
• Cash flow analysis
• Performance measurement
• Business financing

Practical sessions include case studies, financial statement analysis, cost analysis and investment evaluation.

Readings/Bibliography

Reference textbooks

• 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 Virtual Learning Environment.

 

 

Teaching methods

The course combines face-to-face lectures with practical exercises, numerical applications and business case discussions.

Laboratory sessions are carried out using Microsoft Excel.

Students are required to use only the University's computer facilities during laboratory activities. The use of external USB storage devices is not permitted.

Assessment methods

Assessment consists of two written examinations, corresponding to the two teaching modules, both held in a computer laboratory.

The two examinations may be taken either in the same examination session or in different sessions.

A passed module remains valid for the entire academic year. Students may repeat a previously passed module to improve their mark; in this case, the most recent result replaces the previous one.

The final mark (out of 30) is obtained by combining the marks achieved in the two modules, both of which must be passed.

Assessment is based on:

• correctness of the answers;
• methodological accuracy;
• ability to apply analytical tools;
• interpretation of results;
• appropriate use of technical terminology.

The use of books, notes, mobile phones or unauthorized electronic devices is not permitted during the examinations. The use of external USB storage devices is prohibited.

The use of Generative Artificial Intelligence during examinations is not permitted and constitutes a violation of academic integrity.

Teaching tools

• Teaching materials, lecture slides, exercises and worked solutions will be made available through the University's Virtual Learning Environment.
• Generative AI tools may be used as a support for individual study (e.g. explanations, summaries or self-assessment exercises), provided that they are used critically and responsibly and do not replace independent learning.

Office hours

See the website of Nunzia Coco

See the website of Azzurra Meoli