LEARNING OUTCOMES

The course aims to provide the basic notions related to the functioning of companies. Attention is devoted to the formalization of concepts and methodologies for organizational design, decision making, business economics and industrial accounting.

AIMS AND LEARNING OUTCOMES

The teaching aims to provide students with basic knowledge:
- 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;
- elements of general accounting and budget analysis tools (indices);
- elements and methods of managerial accounting
At the end of teaching the student will be able to:
- understand the basic logic of organizational design and evaluate its effectiveness; know how to evaluate the role of information technology with reference to the issues of coordination and control;
- understand how companies make decisions and the potential of different 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

The teaching takes place through lectures that encourage the active participation of the student. During the course the teacher can propose in-depth activities to be carried out in small groups that allow the student to obtain a score to be added to the final evaluation. The attendance of lessons is strongly recommended. The final evaluation is made by written and oral examination. 

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 management 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