ID:
500124
Duration (hours):
66
CFU:
9
SSD:
ECONOMIA AZIENDALE
Year:
2025
Overview
Date/time interval
Primo Semestre (22/09/2025 - 19/12/2025)
Syllabus
Course Objectives
ECONOMIA AZIENDALE I PART:
Students should be able to understand the operational logic of consumer and production, for-profit and nonprofit companies. They should also be able to understand their dynamics and remember their distinguishing characteristics. Students should know and understand the dynamics of the main levers of corporate performance control. They should be able to apply the theoretical concepts acquired to break even problems with profitability and leverage constraints.
ECONOMIA AZIENDALE II PART (accounting): Students should develop basic knowledge of the logic and applications related to the periodic income, capital and cash flow valuation processes. They will acquire the ability to apply the acquired theoretical concepts to the recognition of management operations and be able to prepare the relevant accounting records.
Students should be able to understand the operational logic of consumer and production, for-profit and nonprofit companies. They should also be able to understand their dynamics and remember their distinguishing characteristics. Students should know and understand the dynamics of the main levers of corporate performance control. They should be able to apply the theoretical concepts acquired to break even problems with profitability and leverage constraints.
ECONOMIA AZIENDALE II PART (accounting): Students should develop basic knowledge of the logic and applications related to the periodic income, capital and cash flow valuation processes. They will acquire the ability to apply the acquired theoretical concepts to the recognition of management operations and be able to prepare the relevant accounting records.
Course Prerequisites
Excellent knowledge of the Italian language. No further prerequisites are required as the first part introduces the student to the analysis and study of companies.
Teaching Methods
Frontal lectures using powerpoint slides and exercises conducted through notebook. It is provided the optional participation in a practical project related to the accounting part.
In-field seminars on accounting are planned.
Students will be able to take advantage of tutoring, which will also be provided before the exam deadlines (information on the KIRO platform).
In-field seminars on accounting are planned.
Students will be able to take advantage of tutoring, which will also be provided before the exam deadlines (information on the KIRO platform).
Assessment Methods
Evaluation will be expressed out of thirty and the examination will be carried out through a written exam concerning the contents discussed and applied during the course. The written exam lasts an hour and thirty minutes, it covers the first and second parts and includes:
- Part I: eight open short-answer theoretical questions and a five questions exercise on BEA with profitability constraints;
- Part II: ten open short-answer theoretical questions, two accounting exercises and a practical project (optional) to be submitted before the exam.
An oral verification test is required for those who achieve an assessment of at least 25/30 in writing. The evaluation of the exam will take particular account of the following criteria: articulation, precision and significance in the theoretical contents acquired, the ability to present and synthesize the constructs treated with an appropriate language, the ability to correctly apply the quantitative models studied. If, due to the Covid-19 emergency, it will be necessary to carry out remote exams, these will be held by means of a meeting on the Google meets platform, with the written test being carried out via the kirotesting platform in the form of multiple choice test. Detailed instructions on the procedure and duration of the remote exam are available on the KIRO page of the course. A written midterm with 6 open theoretical questions and 1 exercise with 5 questions is provided. Content, assessment methods and organization of the midterm are detailed on the course KIRO page. A calculator is required for the conduct of both the midterm and the final exam. Results of the final exam will be returned through esse3. Acceptance or rejection of the grade must be in accordance with the current University teaching regulations. Midterm test results will be posted via freshman number on the course KIRO page.
An exam simulation is planned for the second part, in order to assess the level of preparation in the subject.
- Part I: eight open short-answer theoretical questions and a five questions exercise on BEA with profitability constraints;
- Part II: ten open short-answer theoretical questions, two accounting exercises and a practical project (optional) to be submitted before the exam.
An oral verification test is required for those who achieve an assessment of at least 25/30 in writing. The evaluation of the exam will take particular account of the following criteria: articulation, precision and significance in the theoretical contents acquired, the ability to present and synthesize the constructs treated with an appropriate language, the ability to correctly apply the quantitative models studied. If, due to the Covid-19 emergency, it will be necessary to carry out remote exams, these will be held by means of a meeting on the Google meets platform, with the written test being carried out via the kirotesting platform in the form of multiple choice test. Detailed instructions on the procedure and duration of the remote exam are available on the KIRO page of the course. A written midterm with 6 open theoretical questions and 1 exercise with 5 questions is provided. Content, assessment methods and organization of the midterm are detailed on the course KIRO page. A calculator is required for the conduct of both the midterm and the final exam. Results of the final exam will be returned through esse3. Acceptance or rejection of the grade must be in accordance with the current University teaching regulations. Midterm test results will be posted via freshman number on the course KIRO page.
An exam simulation is planned for the second part, in order to assess the level of preparation in the subject.
Texts
Economia Aziendale I PART: Piero Mella (2022), Aziende, 8° ed., Franco Angeli, ISBN: 9788856803693.
ECONOMIA AZIENDALE II PART (accounting): Sotti, F. (2011), Modelli di determinazione del reddito e del capitale, 1° ed., Giappichelli, Torino, ISBN 9788834819340.
ECONOMIA AZIENDALE II PART (accounting): Sotti, F. (2011), Modelli di determinazione del reddito e del capitale, 1° ed., Giappichelli, Torino, ISBN 9788834819340.
Contents
ECONOMIA AZIENDALE I PART:
The fundamental economic activities:
- different firms' operating logic;
- Break even analysis;
- firms' classification;
- different forms of investment;
- performance indicators;
- productivity and its determinants.
ECONOMIA AZIENDALE II PART:
Introduction to accounting:
- income and capital;
- management profiles;
- monetary and exchange values;
- the management areas;
- the annual report.
The fundamental economic activities:
- different firms' operating logic;
- Break even analysis;
- firms' classification;
- different forms of investment;
- performance indicators;
- productivity and its determinants.
ECONOMIA AZIENDALE II PART:
Introduction to accounting:
- income and capital;
- management profiles;
- monetary and exchange values;
- the management areas;
- the annual report.
Course Language
Italian
More information
ECONOMIA AZIENDALE 9CFU consists in two parts: part I (5 CFU) and part II (4 CFU).
NOTE: students enrolled in the Inclusive Learning Modalities Programme (“Modalità didattiche inclusive) are requested to contact the Professor and the Degree Course Coordinator in order to assess specific needs and define targeted support.
In this regard, please note that: teaching methods are geared towards promoting group work; the teaching materials available on the KIRO teaching platform are suitable for independent exam preparation; during the exam, students may use concept maps, which must be submitted to the teachers in advance, and, where applicable, personal computers, which must be booked and obtained from the SAISD center.
NOTE: students enrolled in the Inclusive Learning Modalities Programme (“Modalità didattiche inclusive) are requested to contact the Professor and the Degree Course Coordinator in order to assess specific needs and define targeted support.
In this regard, please note that: teaching methods are geared towards promoting group work; the teaching materials available on the KIRO teaching platform are suitable for independent exam preparation; during the exam, students may use concept maps, which must be submitted to the teachers in advance, and, where applicable, personal computers, which must be booked and obtained from the SAISD center.
Degrees
Degrees (3)
BUSINESS ADMINISTRATION AND GOVERNANCE
Bachelor’s Degree
3 years
BUSINESS MANAGEMENT
Bachelor’s Degree
3 years
ECONOMICS
Bachelor’s Degree
3 years
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