CODE 118217 ACADEMIC YEAR 2025/2026 CREDITS 12 cfu anno 1 INGEGNERIA GESTIONALE 11924 (L-9 R) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR ING-IND/35 TEACHING LOCATION GENOVA MODULES Questo insegnamento è composto da: BUSINESS ACCOUNTING ENTERPRISE DECISIONS OVERVIEW In an economic context characterized by high volatility, increasing market complexity and accelerating technological change, the ability to make effective decisions is a critical success factor for organizations. Such decision-making ability, however, cannot be separated from a solid understanding of the tools for representing and analyzing business results. The course integrates these two aspects of modern management, addressing the issue of decision-making with both an individual and organizational perspective, and introducing the tools of economic and financial analysis. Particular attention is paid to general and industrial accounting and to the economic and financial evaluation of business choices and investment projects. In this perspective, analytical mastery and understanding of decision-making processes transform economic information into effective and strategically oriented managerial action. AIMS AND CONTENT LEARNING OUTCOMES The purpose is to provide students with the basic concepts of decision-making processes at individual, organizational, and inter-organizational levels, and to provide the general and management accounting tools necessary to support managerial decisions. The course aims to develop the ability to integrate economic-accounting analysis and structured decision-making models, with particular focus on supply management and procurement as an application area to transform economic information into effective decisions. PREREQUISITES There are no specific requirements. TEACHERS AND EXAM BOARD SILVIA MASSA Ricevimento: On appointment by e-mail SILVANO CINCOTTI Ricevimento: The professor is available for students at the end of each lesson or at the office in via Opera Pia 11. STEFANIA TESTA Ricevimento: By appointment, either online (via Microsoft Team) or in office, by sending email (stefania.testa@unige.it) Agenda 2030 - Sustainable Development Goals Industry, innovation and infrastructure Responbile consumption and production