PRESENTAZIONE

Elements of Business Economics will provide you with a comprehensive introduction to accounting, as both a technical and social practice in different contexts. Through the course, you will learn the ways in which accounting and financial information is prepared and used to improve the quality of business decision making. This course is specifically designed for students with little or no prior knowledge of accounting. 

OBIETTIVI E CONTENUTI

OBIETTIVI FORMATIVI

The unit aims at giving an outline of the logics and goals underlying the strategic management process and the single strategic choices of a company. The items to be covered are the following: definition of the firm: nature and goals; fundamentals of firm behaviour: efficiency, effectiveness and economic balance; corporate social responsibility and sustainability; fundamentals of the management process: assets and liabilities; revenues, costs and income; profitability; the value of the firm and the value creation process; the drivers of the value creation: competences and competitive advantages; economic value and equity market value

MODALITA' DIDATTICHE

The course will be delivered via a mix of lectures and tutorials.

PROGRAMMA/CONTENUTO

Module 1: Introduction to business economics and accounting

The main purposes and types of organisations and businesses. Nature and role of accounting: users of financial information. Non-financial information: sustainability reporting

Module 2 Managerial decision making

Business planning, capital budgeting, strategic decision-making

Module 3 Financial accounting and analysis

Financial accounting: reporting financial information; the annual report; financial statement analysis.

DOCENTI E COMMISSIONI

Commissione d'esame

GIULIA LEONI (Presidente)

AGOSTINO BRUZZONE

ALBERTO QUAGLI (Presidente Supplente)

LEZIONI

Orari delle lezioni

L'orario di questo insegnamento è consultabile all'indirizzo: Portale EasyAcademy

ESAMI

MODALITA' D'ESAME

The final exam consists of an assignment that verifies both students' theoretical and practical skills in accounting and business economics.

MODALITA' DI ACCERTAMENTO

Students' knowledge and skills will be assessed via a group assignment during the semester and the final examination.

Calendario appelli