- Docente: Carlo Pirazzoli
- Credits: 6
- SSD: AGR/01
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Marketing and Economics of the agro-industrial system (cod. 8526)
Learning outcomes
Key elements of management information system of enterprises, systems and accounting procedures. Theoretic study in depth on the business economics and knowledge about the modern tools for the planning and control of the agro-industrial firms' behavior and decision.
Course contents
· Development and updating of the firm theory. Behaviourist, managerial and evolutionistic theories. Firm's objectives. Decision models in risk and uncertainty condition. Risk knowledge and propensity.
· Accounting and budgeting: accounting records, general accounting and cost accounting. Detection of the assets: inventory operations. Systems, methods and procedures.
· Tools for the business control. Balance analysis through indexes and flows. Financial balance. Building indexes for the firm efficiency. Production and cost functions.
· Firm planning tools. Business plan preparation. Identification and evaluation of the business opportunities. The informative sources for the sector. Firm's investments analysis. Simulation models. Linear planning basic elements.
Readings/Bibliography
- Ferrero G. , Dezzani F., Pisoni P., Puddu L., Campra M. (2004): Contabilità e bilancio d'esercizio, Giuffré' Editore, Milano.
- Maiocchi F. Il controllo di gestione applicato, UTET, Torino, 2000
- Mella P. – Indici di bilancio, Il Sole 24 ore, Milano, 1998
· Lectures notes of the Teacher (available at the Dept.)
Teaching methods
Oral lectures enriched by practices in the computers' laboratory. Seminars held by operators, managers or businessmen of the agro-industrial sector.
Assessment methods
Oral examination at the end of the course and in itinere tests
Teaching tools
- Video-projector and PC. Informatic room
Office hours
See the website of Carlo Pirazzoli