Economia aziendale
A.Y. 2026/2027
Learning objectives
The course aims to provide students with the basic knowledge of business administration, to understand what an organization is in its different institutional configurations, what role it plays in the economic system, and according to which logics and conditions its processes of functioning, governance and development are carried out, with a view to ensuring continuity over time.
The course also aims to introduce the fundamental principles and concepts of accrual accounting, understood as the language of business and as a tool for representing business economic performance, and to provide the foundations for understanding the main organizational processes that support effective management.
More specifically, the course aims to develop appropriate business administration terminology and to provide knowledge relating to:
- the institutional arrangements of different types of organizations, such as firms, public institutions and non-profit entities;
- the conditions of economic viability of management, for the equilibrium and durability of organizations;
- the decision-making logics underlying operational and strategic choices and their effects on business economic performance;
- the principles of accrual accounting, understood as the language of business and as a tool for determining income and capital;
- financial statements as a tool for representing business results;
- the fundamental logics and dynamics of work organization and business processes.
The course also aims to introduce the fundamental principles and concepts of accrual accounting, understood as the language of business and as a tool for representing business economic performance, and to provide the foundations for understanding the main organizational processes that support effective management.
More specifically, the course aims to develop appropriate business administration terminology and to provide knowledge relating to:
- the institutional arrangements of different types of organizations, such as firms, public institutions and non-profit entities;
- the conditions of economic viability of management, for the equilibrium and durability of organizations;
- the decision-making logics underlying operational and strategic choices and their effects on business economic performance;
- the principles of accrual accounting, understood as the language of business and as a tool for determining income and capital;
- financial statements as a tool for representing business results;
- the fundamental logics and dynamics of work organization and business processes.
Expected learning outcomes
By the end of the course, students will have developed the following learning outcomes:
Knowledge and understanding: students will have acquired knowledge of the principles, rationale and fundamental processes that characterize the functioning of organizations, and will be able to understand the conditions of economic viability, equilibrium and durability of an organization, as well as its role in the economic and social system.
Applying knowledge and understanding: students will be able to apply the knowledge acquired to the reading and interpretation of the main business phenomena, with particular reference to the configuration of institutional arrangements, management and the related operational and strategic choices, the representation of business results through financial statements, and the fundamental logics of organizational design.
Independent judgements: students will develop initial skills in the critical observation of business phenomena, recognizing the conditions that affect the economic viability of management and identifying the main economic, organizational and institutional implications of business decisions.
Communication skills: students will learn the basic language of business administration as a useful complement to legal language, and will be able to use it to describe and communicate clearly the main economic, accounting and organizational phenomena.
Learning skills: students will develop the ability to independently read and interpret phenomena relating to the functioning of organizations, also in order to gain a more informed understanding of the legal aspects applied to business and administrative contexts.
Knowledge and understanding: students will have acquired knowledge of the principles, rationale and fundamental processes that characterize the functioning of organizations, and will be able to understand the conditions of economic viability, equilibrium and durability of an organization, as well as its role in the economic and social system.
Applying knowledge and understanding: students will be able to apply the knowledge acquired to the reading and interpretation of the main business phenomena, with particular reference to the configuration of institutional arrangements, management and the related operational and strategic choices, the representation of business results through financial statements, and the fundamental logics of organizational design.
Independent judgements: students will develop initial skills in the critical observation of business phenomena, recognizing the conditions that affect the economic viability of management and identifying the main economic, organizational and institutional implications of business decisions.
Communication skills: students will learn the basic language of business administration as a useful complement to legal language, and will be able to use it to describe and communicate clearly the main economic, accounting and organizational phenomena.
Learning skills: students will develop the ability to independently read and interpret phenomena relating to the functioning of organizations, also in order to gain a more informed understanding of the legal aspects applied to business and administrative contexts.
Lesson period: Second semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Surname A-L
Responsible
Lesson period
Second semester
Course syllabus
The course syllabus is divided into three parts, structured as follows.
PART I.
Part I is of an institutional nature and serves as an introduction to the discipline of Business Economics and the functioning of organisations. It aims to equip students with the fundamental principles and tools for the sound governance, management and development of organisations of all kinds, such as businesses, public administrations and non-profit organisations. To this end, Part I covers the following topics:
Business economics and economic activity; Chapter 1 of the new edition
The variety of organisations; Chapter 2 of the new edition
The management activities of organisations: core management, financial and asset management, tax management; Chapter 4 of the new edition
The governance system of organisations: institutional structures and conditions for good governance; Chapter 11 of the new edition
The environment and the relationships between organisations and their environment; Chapter 3.6 of the new edition
The operating enterprise and cost-effectiveness; Chapter 5 Brunetti Coda
PART II.
Part II focuses on enterprises and their information and accounting systems. It aims to provide students with the principles and tools necessary to understand and/or apply:
Economic and financial results: Operating profit and working capital;
Models for representing business profitability: the annual financial statements and the accrual basis of accounting;
The preparation of financial statements and accounting entries using the double-entry method: fundamentals of financial and balance sheet accounting;
Profitability analysis through the reclassification of the balance sheet and profit and loss account and the calculation of key financial ratios;
Exercises.
Entirely and exclusively Chapter 8 of the new
PART III.
Part III develops the analysis of business decisions into categories of strategic management choices, including those relating to organisational structure and human resources. It aims to provide students with useful tools for making decisions regarding the following choices:
Decisions regarding the configuration of the product system and the competitive strategy; Chapter 10, Brunetti Coda
Decisions regarding standardisation and scale; Chapter 11, Brunetti Coda;
Decisions regarding vertical expansion, horizontal expansion and inter-company consolidation; Chapters 12 and 16, Brunetti Coda
Decisions regarding asset and financial management; Chapter 13, Brunetti Coda
Decisions regarding organisation and the design of the organisational structure, in particular:
o Design of the organisational structure;
o Design of performance monitoring systems;
o Design of human resource management systems.
Chapter 15, Brunetti Coda
PART I.
Part I is of an institutional nature and serves as an introduction to the discipline of Business Economics and the functioning of organisations. It aims to equip students with the fundamental principles and tools for the sound governance, management and development of organisations of all kinds, such as businesses, public administrations and non-profit organisations. To this end, Part I covers the following topics:
Business economics and economic activity; Chapter 1 of the new edition
The variety of organisations; Chapter 2 of the new edition
The management activities of organisations: core management, financial and asset management, tax management; Chapter 4 of the new edition
The governance system of organisations: institutional structures and conditions for good governance; Chapter 11 of the new edition
The environment and the relationships between organisations and their environment; Chapter 3.6 of the new edition
The operating enterprise and cost-effectiveness; Chapter 5 Brunetti Coda
PART II.
Part II focuses on enterprises and their information and accounting systems. It aims to provide students with the principles and tools necessary to understand and/or apply:
Economic and financial results: Operating profit and working capital;
Models for representing business profitability: the annual financial statements and the accrual basis of accounting;
The preparation of financial statements and accounting entries using the double-entry method: fundamentals of financial and balance sheet accounting;
Profitability analysis through the reclassification of the balance sheet and profit and loss account and the calculation of key financial ratios;
Exercises.
Entirely and exclusively Chapter 8 of the new
PART III.
Part III develops the analysis of business decisions into categories of strategic management choices, including those relating to organisational structure and human resources. It aims to provide students with useful tools for making decisions regarding the following choices:
Decisions regarding the configuration of the product system and the competitive strategy; Chapter 10, Brunetti Coda
Decisions regarding standardisation and scale; Chapter 11, Brunetti Coda;
Decisions regarding vertical expansion, horizontal expansion and inter-company consolidation; Chapters 12 and 16, Brunetti Coda
Decisions regarding asset and financial management; Chapter 13, Brunetti Coda
Decisions regarding organisation and the design of the organisational structure, in particular:
o Design of the organisational structure;
o Design of performance monitoring systems;
o Design of human resource management systems.
Chapter 15, Brunetti Coda
Prerequisites for admission
As this is a foundation-level course, there are no specific entry requirements other than those required for admission to the degree programme.
Teaching methods
The course is delivered through lectures aimed at presenting the fundamentals of business economics theory, the underlying principles and the main practical tools, including through exercises and the analysis of practical case studies with student participation. The teaching materials used in class to support the lectures, such as slides and exercises, will be made available to students via the University's Ariel porta
Teaching Resources
Airoldi, Brunetti, Coda, Business Economics, Il Mulino, Bologna, latest editions available. Chapters: 5, 10, 11, 12, 13 (sections 13.1-13.3), 15, 16.
Coda, Minoja, Paolini, Business Economics and Management, Pearson, Milan, 2023. Chapters: 1, 2, 3.6, 4, 8, 11.
Coda, Minoja, Paolini, Business Economics and Management, Pearson, Milan, 2023. Chapters: 1, 2, 3.6, 4, 8, 11.
Assessment methods and Criteria
The examination consists of a 75-minute written test, comprising open-ended and multiple-choice questions, designed to assess the knowledge acquired in relation to the topics covered during the course. The marking of open-ended answers will take into account the accuracy and completeness of the content, as well as the appropriateness of the economic and business terminology used. The mark is expressed out of thirty; multiple-choice questions account for one third of the overall mark. Results will be communicated via the online results portal, which allows students to reject their mark.
ECON-06/A - Business Administration, Accounting & Performance Measurement - University credits: 6
Lessons: 42 hours
Professor:
Ruffini Renato
Shifts:
Turno
Professor:
Ruffini RenatoSurname M-Z
Responsible
Lesson period
Second semester
Course syllabus
The teaching programme is divided into three parts, structured as follows.
PART I
Part I is institutional in nature and provides an introduction to the discipline of Business Administration and to the functioning of organizations. It aims to provide students with the fundamental principles and tools for the sound governance, management and development of organizations of any kind, including firms, public administrations and nonprofit organizations. To this end, Part I covers the following topics:
· Business Administration and economic activity (Chapter 1, Textbook 1);
· The variety of institutions/organizations (Chapter 2, Textbook 1);
· The management activities of institutions/organizations: core operations, financial and asset management, and tax management (Chapter 4, Textbook 1);
· The governance system of institutions/organizations: institutional arrangements and conditions for sound governance (Chapter 11, Textbook 1);
· The environment and the relationships between the institution/organization and its environment (Section 3.6, Textbook 1);
· The organization as a going concern and economic viability (Chapter 5, Textbook 2).
PART II
Part II focuses on firms and their accounting and reporting systems. It aims to provide students with the principles and tools needed to understand and/or apply the following topics (Chapter 8, Textbook 1):
· Economic and financial results: income for the period and going-concern capital;
· Models for representing corporate economic viability: the annual financial reports and the accrual principle;
· The preparation of financial statements and accounting entries using the double-entry bookkeeping method: fundamentals of the accrual-based accounting system;
· Analysis of economic viability through the reclassification of the Financial Statement and Income Statement and the calculation of the main financial statement ratios;
· Practical exercises.
PART III
Part III develops the analysis of business decisions within different classes of strategic governance choices, including those concerning organizational structure and human resources. It aims to provide students with useful tools for making decisions in relation to the following choices:
· Choices concerning the configuration of the product system and the competitive formula (Chapter 10, Textbook 2);
· Choices concerning standardization and size (Chapter 11, Textbook 2);
· Choices concerning vertical integration, horizontal expansion and intercompany aggregation (Chapters 12 and 16, Textbook 2);
· Choices concerning asset and financial management (Chapter 13, Sections 13.1 to 13.3, Textbook 2);
· Choices concerning organization and the design of organizational structure, in particular (Chapter 15, Textbook 2):
o Design of the organizational structure;
o Design of performance control systems;
o Design of human resource management systems.
PART I
Part I is institutional in nature and provides an introduction to the discipline of Business Administration and to the functioning of organizations. It aims to provide students with the fundamental principles and tools for the sound governance, management and development of organizations of any kind, including firms, public administrations and nonprofit organizations. To this end, Part I covers the following topics:
· Business Administration and economic activity (Chapter 1, Textbook 1);
· The variety of institutions/organizations (Chapter 2, Textbook 1);
· The management activities of institutions/organizations: core operations, financial and asset management, and tax management (Chapter 4, Textbook 1);
· The governance system of institutions/organizations: institutional arrangements and conditions for sound governance (Chapter 11, Textbook 1);
· The environment and the relationships between the institution/organization and its environment (Section 3.6, Textbook 1);
· The organization as a going concern and economic viability (Chapter 5, Textbook 2).
PART II
Part II focuses on firms and their accounting and reporting systems. It aims to provide students with the principles and tools needed to understand and/or apply the following topics (Chapter 8, Textbook 1):
· Economic and financial results: income for the period and going-concern capital;
· Models for representing corporate economic viability: the annual financial reports and the accrual principle;
· The preparation of financial statements and accounting entries using the double-entry bookkeeping method: fundamentals of the accrual-based accounting system;
· Analysis of economic viability through the reclassification of the Financial Statement and Income Statement and the calculation of the main financial statement ratios;
· Practical exercises.
PART III
Part III develops the analysis of business decisions within different classes of strategic governance choices, including those concerning organizational structure and human resources. It aims to provide students with useful tools for making decisions in relation to the following choices:
· Choices concerning the configuration of the product system and the competitive formula (Chapter 10, Textbook 2);
· Choices concerning standardization and size (Chapter 11, Textbook 2);
· Choices concerning vertical integration, horizontal expansion and intercompany aggregation (Chapters 12 and 16, Textbook 2);
· Choices concerning asset and financial management (Chapter 13, Sections 13.1 to 13.3, Textbook 2);
· Choices concerning organization and the design of organizational structure, in particular (Chapter 15, Textbook 2):
o Design of the organizational structure;
o Design of performance control systems;
o Design of human resource management systems.
Prerequisites for admission
As this is an introductory course, no specific entry prerequisites are required other than those already required for admission to the degree course.
Teaching methods
The course is delivered through lectures aimed at presenting the foundations of business administration theory, its underlying logic and the main applied tools, also through exercises and case study analyses involving student participation.
The teaching materials used in class to support lectures, such as slides and exercises, will be made available to students through the University's Ariel platform.
The teaching materials used in class to support lectures, such as slides and exercises, will be made available to students through the University's Ariel platform.
Teaching Resources
Textbook 1: Coda, Minoja, Parolini, Economia aziendale e management, Pearson, Milan, 2023. The chapters used in the different parts of the course are indicated below.
PART I: Chapters 1, 2, 3.6, 4, 11.
PART II: Chapter 8.
Textbook 2: Airoldi, Brunetti, Coda, Corso di Economia aziendale, Il Mulino, Bologna, latest editions commercially available. The chapters used in the different parts of the course are indicated below.
PART I: Chapter 5.
PART III: Chapters 10, 11, 12, 13, Sections 13.1-13.3, 15, 16.
PART I: Chapters 1, 2, 3.6, 4, 11.
PART II: Chapter 8.
Textbook 2: Airoldi, Brunetti, Coda, Corso di Economia aziendale, Il Mulino, Bologna, latest editions commercially available. The chapters used in the different parts of the course are indicated below.
PART I: Chapter 5.
PART III: Chapters 10, 11, 12, 13, Sections 13.1-13.3, 15, 16.
Assessment methods and Criteria
The exam consists of a 60-minute written test, composed of open-ended and multiple-choice questions, aimed at assessing the knowledge acquired in relation to the topics covered during the course. The assessment of open-ended answers will take into account the correctness and completeness of the content, as well as the appropriateness of the business administration terminology used. The final grade is expressed out of thirty. The results will be communicated through online grade registration, with the possibility of rejecting the grade.
ECON-06/A - Business Administration, Accounting & Performance Measurement - University credits: 6
Lessons: 42 hours
Professor:
Del Gesso Carla
Shifts:
Turno
Professor:
Del Gesso CarlaProfessor(s)