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 PARTE:
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 PARTE (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 PARTE (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.
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 modules and includes:
- for the first part: eight open short-answer theoretical questions and a five questions exercise on BEA with profitability constraints
- for the second part: ten multiple-choice theoretical questions and four accounting exercises.
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.
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.
- for the first part: eight open short-answer theoretical questions and a five questions exercise on BEA with profitability constraints
- for the second part: ten multiple-choice theoretical questions and four accounting exercises.
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.
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.
Texts
Economia Aziendale I PART: Piero Mella (2022), Aziende, 8° ed., Franco Angeli, ISBN: 9788856803693.
ECONOMIA AZIENDALE II PART (accounting): Cerbioni, F., Cinquini, L., & Sostero, U. (2019). Contabilità e bilancio (7ª ed.). McGraw-Hill Education. Previous editions are eligible.
ECONOMIA AZIENDALE II PART (accounting): Cerbioni, F., Cinquini, L., & Sostero, U. (2019). Contabilità e bilancio (7ª ed.). McGraw-Hill Education. Previous editions are eligible.
Contents
ECONOMIA AZIENDALE I PARTE:
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: I part (5 CFU) and II part (4 CFU).
ECONOMIA AZIENDALE II PART refers to the part of accounting and includes the theory and the accounting exercises.
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.
ECONOMIA AZIENDALE II PART refers to the part of accounting and includes the theory and the accounting exercises.
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.
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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People (2)
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