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BUSINESS MANAGEMENT

CODE 73110
ACADEMIC YEAR 2022/2023
CREDITS
  • 6 cfu during the 3nd year of 10800 INGEGNERIA MECCANICA - ENERGIA E PRODUZIONE (L-9) - SAVONA
  • SCIENTIFIC DISCIPLINARY SECTOR ING-IND/35
    LANGUAGE Italian
    TEACHING LOCATION
  • SAVONA
  • SEMESTER 1° Semester
    MODULES This unit is a module of:
    TEACHING MATERIALS AULAWEB

    OVERVIEW

    The course provides the basic knowledge about the main firm activities and practices.

    AIMS AND CONTENT

    LEARNING OUTCOMES

    The course is divided into three parts: the organization (first part); decision-making processes (part two); general Accounting and cost accounting (third part).

    AIMS AND LEARNING OUTCOMES

    This course aims to provide students with basic knowledge about:
    - organizational design at microstructure and macrostructure level with reference to the pursuit of organizational effectiveness in relation to the operational context, both internal and external. Particular attention is paid to the role of information technologies and how they impact both vertical and horizontal coordination within the organization;
    - the decision-making process and modelling of management problems: the phases of the decision-making process, the different approaches to decisions, support techniques, the role of risk and uncertainty and the role of time;
    - general accounting and basic financial ratios;
    - cost accounting
    At the end of this course the student will be able to:
    - understand the basic logic of organizational design and evaluate its effectiveness; evaluate the role of information technology for coordination and control;
    - understand how companies make decisions and the potential of different decision support techniques in different contexts of risk and uncertainty;
    - understand the meaning of the main documents of the financial statements and provide a basic reading of the company's income, equity and financial situation based on the main balance sheet ratios;
    - make short-term decisions based on the profitability of a product portfolio, make or buy decisions, perform cost-volume-results analyses (break-even), using basic concepts and managerial accounting techniques

    PREREQUISITES

    None

    TEACHING METHODS

    Lectures and readings

    SYLLABUS/CONTENT

    The program is structured as follows:
    - Organizational design: the individual in the organization, the microstructure, the macrostructure, the organization in the context;
    - The decision-making process and the modeling of management problems: the decisions in organizations, the decision-making process, the role of time;
    - Basic elements of general accounting and cost accounting. Basic techniques for dealing with short-term decisions

    RECOMMENDED READING/BIBLIOGRAPHY

    G. Spina,"La Gestione dell'Impresa", Editore: Rizzoli-ETAS.


    Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant,"Il bilancio (13a ed)  Analisi economiche per le decisioni e la comunicazione della performance", McGraw-Hill

    Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant, Sistemi di controllo Analisi economiche per le decisioni aziendali, Mc Graw Hill

     

    TEACHERS AND EXAM BOARD

    Exam Board

    SIMONA SACONE (President)

    SILVANO CINCOTTI

    GIULIO FERRO

    CECILIA CATERINA PASQUALE

    MARCO RABERTO

    SILVIA MASSA (President Substitute)

    SILVIA SIRI (President Substitute)

    STEFANIA TESTA (President Substitute)

    LESSONS

    Class schedule

    All class schedules are posted on the EasyAcademy portal.

    EXAMS

    EXAM DESCRIPTION

    Written and oral tests

    ASSESSMENT METHODS

    The written examination will assess the ability to resolve general and managerial accounting exercises and problems that may include, for example, arranging the main items in the balance sheet and income statement, calculating and evaluating the main balance sheet ratios, evaluating the profitability of a product portfolio, making or buying evaluations, and calculating the break-even point.

    The oral examination, of an optional nature, will make it possible to ascertain the effective understanding of the issues proposed during the course with greater reference to organization management and theory of decisions

    Exam schedule

    Date Time Location Type Notes
    09/01/2023 09:30 SAVONA Scritto
    30/01/2023 09:30 SAVONA Scritto
    07/06/2023 09:30 SAVONA Scritto
    04/07/2023 09:30 SAVONA Scritto
    14/09/2023 09:30 SAVONA Scritto

    FURTHER INFORMATION

     

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