- Docente: Stefania Vignini
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: First cycle degree programme (L) in Business Economics (cod. 8848)
Learning outcomes
The aim of the course is to learn the fundamentals of business economics, with reference to the different classes of companies, in particular: - the mission and general operating objectives - the analysis of company processes and functions - income balance, balance sheet and financial position
Course contents
Economic activity, people and groups of people, business economics.
Institutes, companies, economic order of institutions, economic specialization.
The system of economic combinations, the articulation of economic combinations of non-profit companies.
Institutional arrangements A general model, the systems of interests converging in institutions, the integration of contributions: the economic and the legal entity.
Dynamic balance The dynamic balance of businesses and non-profit companies.
The economic value of assets. The financial statements model.
Readings/Bibliography
L. Marchi (a cura di), 2010, Contabilità d'impresa e valori di bilancio, IV edizione, Giappichelli Editore, Torino. -
P. Berlini, N. Carlini Cuttin, L. Semprini, S. Vignini, 2020, Manuale di contabilità generale, Maggioli Editore, Rimini.
S. Vignini, 2003, Il controllo di gestione nelle ODV. Alcuni elementi per il controllo dell'efficacia, Clueb, Bologna.
Supplementary material provided during the lessons.
Teaching methods
Frontal lessons for a total of 6 credits
Assessment methods
The exam aims to verify the achievement of the following teaching objectives: In-depth knowledge of the business tools presented during the lectures · Ability to use these tools to analyze economic and business phenomena
The exam is carried out in written form and provides for an assessment out of thirty. In addition to answering a question concerning the method, students will have to carry out exercises in which they demonstrate their ability to apply the tools acquired to analyze the situation of a company.
Office hours
See the website of Stefania Vignini