44121 - Simulimpresa

Learning outcomes

Learning outcomes

The course aim is to develop a direct knowledge of the operation of the company through a faithful reproduction of his way to work in follow areas: administrative- accounting, budgetary control, financial, human resources, marketing. The goal is to engage students in a learning path and the consolidation of what faced in business courses , to move from a purely theoretical learning to a concrete and active approach .

After completing the course, the student is able to: - to know to understand the business issues in the applied aspects ; - Know how to take responsibility and make decisions in company simulated ; - Know how to apply multidisciplinary knowledge.

In the simulation of a business, students are required to actively participate in the company activities and to be responsible for them by playing a central role in all the aspects relating to the company management: accounting and drawing up of a balance sheet, organization, administrative and fiscal duties, internal and international trade management, financing, investments, relations with banks, application of ICTs. In summary, students must contribute to the taking of management decisions and must fulfil legal obligations within a simulated working framework, which is very similar to a real one.

In the simulation of a business, students are required to actively participate in the company activities and to be responsible for them by playing a central role in all the aspects relating to the company management: accounting and drawing up of a balance sheet, organization, administrative and fiscal duties, internal and international trade management, financing, investments, relations with banks, application of ICTs. In summary, students must contribute to the taking of management decisions and must fulfil legal obligations within a simulated working framework, which is very similar to a real one. For this purpose, a virtual trade or service firm will be created in a specific space within the Faculty of Economics, which will materially reproduce the typical administrative, financial and commercial functions of a firm. This firm will operate by making virtual exchanges of goods and services within a network including over 500 Italian firms of the SimulimpresaProgramme and over 7,500 firms of the Europen world network.

Course contents

Course contents

Program

From the idea to the start-up of a practice firm

• Objectives and contents of the business simulation
• The market and competition of practice firms
• Project management and problems when starting up firms abroad
• Identification of the company's mission and sector
• Drawing up of the business plan and of the annual budget
• Choice of the company type and planning of the company's organizational structure
• Identification of the formal duties required upon start-up
• Personnel selection and assignment of tasks
• Drawing up of the company's communication plan
• Determination of the company's financial requirements
• Services supporting the setting-up of firms and their start-up
• International projects:  Enterprise Business Challenge in Dorbirn (Austria) and International Trade Fair of Practice Firm 

Start-up stage:

• Placement of the students in the appropriate departments and offices
• Implementation of the accounting information system
• Fulfilment of the formal duties required upon start-up
• Definition of the objectives for the current period
• Search for financing and opening of bank accounts
• Definition of the company's catalogue and services
• Starting of relations with other practice firms and with the Central office
• Simulation of a real situation with the practice firms created by the Centre of Forlì and with the actions supporting the setting-up of new firms.
• Investments in permanent capital
• Purchasing of goods and services
• Promotion of the company and of its products and services
• Employment contracts with company's employees and collaborators

Management activities

• Commercial management
• Foreign trade and development of cooperation projects with international partners
• Personnel management
• Financial management and project financing
• General accounting management
• Special accounting management and project reporting
• Management of administrative and fiscal duties
• Periodical meetings of corporate bodies
• Marketing activities
• Creation of a company's web site
• Creation of databases
• E-commerce start-up
• Project Management
• Resilience Management

Periodical controls

• Analysis of the accounting situation
• Budget control
• Control of the cash and financial situation
• Analysis of the break-even point
• External accounting controls
• Control of the relations with the partners of foreign projects

Company shutdown

• Control of the objectives for the period
• Balance sheet

Readings/Bibliography

Daniele Gualdi. ACTIVE LEARNING, Metodologie innovative di insegnamento per l’Accounting Education. L’impresa simulata. Monte Università Parma Editore, Parma, 2018

Daniele Gualdi. Manuale di Simulazione di Impresa, Società Editrice Il Ponte Vecchio, Cesena, 2016.

Daniele Gualdi. L'Impresa Simulata. Paramond Editore, Milano, 2001

Teaching methods

The Course programme includes 40 hours of lesson, which aim at preparing the simulation of a business by explaining its objectives and working procedures, by launching the business idea, by planning a company organization suitable for the company mission, by drawing up the business plan, by identifying the stages and documents required for the setting-up of a firm, and by preparing the company start-up. This initial stage will be followed by an operative stage including the start-up and management of the practice firm in a specifically equipped lab, the placement of the students in the organizational structure created, and the management of the firm through the virtual trade of goods and services with other practice firms within the Italian and international network. During the business simulation, there will be a job rotation to allow all students to get an overview of the company and to let their skills and abilities emerge.

Assessment methods

At the end of the course, students will produce a thesis (about 25 pages)

Teaching tools

Pc for each student; Accounting software : OS1, Espando Studio modulo Contabilità. Budgetary Control software: Cartesio.

Internet Platform : www. simulimpresa.com and social network

Office hours

See the website of Daniele Gualdi