Business Economics

A.Y. 2025/2026
9
Max ECTS
60
Overall hours
SSD
SECS-P/07
Language
Italian
Learning objectives
The educational objective of the course is to develop knowledge relating to the main business management processes; in this perspective the following topics will be covered:
1) the concept of business, legal forms of business, government, business combinations, groups of enterprises and internationalization of companies
2) Control functional areas, business processes, business planning and management
3) the management of the company from an economic and financial aspect through the study of accounting and European and international financial statements
Expected learning outcomes
The student at the end of the course will have acquired the necessary skills to be able to recognize the structure and strategies of the company, to be able to use and read a financial statements to know the processes that led to its drafting
Single course

This course can be attended as a single course.

Course syllabus and organization

Single session

Lesson period
Third trimester
Course syllabus
Block 1: The Business System and the Economic Environment
· The business institution and the company system
· Classification of companies
· Corporate Governance and business models
· Business groups
· The economics of public enterprises
· Business strategy, SWOT and PESTEL analysis
· Operations management and corporate sustainability

Block 2: Business Management and Operational Processes
· Financial needs and sources of financing
· Business organization
· Fundamental economic transactions
· Planning and the ERP system (Enterprise Resource Planning)
· Management control
· Budgeting, forecasting, and reporting processes
· Cost configurations: full costing and direct costing
· Risk Management and the protection of company assets
· Business balance: economic, financial, and monetary
· Corporate crisis

Block 3: Business Strategy and Financial-Economic Analysis
· Accounting records and international accounting standards (IAS/IFRS)
· Financial statements
· Value creation
· Business valuation
· Corporate M&A activity
· Treasury management
· Operating cash flow
· Profitability ratios
· New challenges for businesses and the impact of AI
Prerequisites for admission
No
Teaching methods
Lectures held in class, with in-depth contributions from experts and qualified professionals
Teaching Resources
Attending students

-Lecture slides
-Orlandini P., L'economia aziendale oggi, Giappichelli, Turin, 1990

Non-attending students
-Lecture slides
-Orlandini P., L'economia aziendale oggi, Giappichelli, Turin, 1990
-Bertini U., Scritti di politica aziendale, Giappichelli, Turin, 1990
Assessment methods and Criteria
Written exam
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 9
Lessons: 60 hours