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62120 - Institutions of Business Economics

Academic Year 2019/2020

                
                        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)

                            Teaching resources on Virtuale

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