Business Administration
A.Y. 2024/2025
Learning objectives
This course is designed as an introduction to business administration. Therefore, its primary goal is to introduce students to the main concepts and processes behind the operation of businesses, and in particular to the characteristics of enterprises. The course will focus on institutional and corporate governance structures, on the logic behind operational and strategic decision-making (types of business decisions), and on accounting, examining the format, principles and contents of financial statements.
Expected learning outcomes
By the end of the course, students will have achieved the following learning outcomes:
- With regard to the ability to put into practice the basic concepts and tools of business administration, students will be able to read decisions on corporate governance and business strategy, as well as financial statements;
- With regard to communication skills, students will have learnt the terminology of business administration;
- With regard to critical and independent thinking skills, students will be able to analyse and describe business phenomena from an economic perspective, opting for the right line of interpretation.
- With regard to the ability to put into practice the basic concepts and tools of business administration, students will be able to read decisions on corporate governance and business strategy, as well as financial statements;
- With regard to communication skills, students will have learnt the terminology of business administration;
- With regard to critical and independent thinking skills, students will be able to analyse and describe business phenomena from an economic perspective, opting for the right line of interpretation.
Lesson period: Second semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
Second semester
Course syllabus
The course syllabus covers an in-depth examination of the following topics:
Economic activity, the firm, and Business administration: an overview;
Business institutions and their purposes;
Economic agent and business economic governance;
The business structure, the economic environment, the competitive system;
Types of operations: management, organization, accounting;
The functioning firm and economic efficiency;
Economic management, economic balance, and economic efficiency analysis;
Models of representation of firms' economic efficiency;
The management of assets and liabilities, liquidity and cash;
Operating income and business equity;
The reporting and information system;
Reporting of management events: basics of accrual accounting;
From accrual accounting to financial reporting: adjustment operations;
Financial disclosure and external reporting on results;
Exercises;
Organizational choices;
Main organizational structures;
Business operating systems;
Corporate governance and decision-making system.
Economic activity, the firm, and Business administration: an overview;
Business institutions and their purposes;
Economic agent and business economic governance;
The business structure, the economic environment, the competitive system;
Types of operations: management, organization, accounting;
The functioning firm and economic efficiency;
Economic management, economic balance, and economic efficiency analysis;
Models of representation of firms' economic efficiency;
The management of assets and liabilities, liquidity and cash;
Operating income and business equity;
The reporting and information system;
Reporting of management events: basics of accrual accounting;
From accrual accounting to financial reporting: adjustment operations;
Financial disclosure and external reporting on results;
Exercises;
Organizational choices;
Main organizational structures;
Business operating systems;
Corporate governance and decision-making system.
Prerequisites for admission
There are no specific prerequisites for accessing the course, although a basic understanding of algebra and elementary arithmetic is recommended.
Teaching methods
The course is delivered through lectures aimed at fostering the learning of business and accounting analysis as well as an understanding of financial reporting, and practical exercises aimed at providing students with applied skills in the topics covered. The course uses educational material consisting of slides and exercises presented and carried out in the classroom, made available through the University's Ariel portal.
Teaching Resources
Book: Airoldi, Brunetti, Coda, Economia aziendale, Il Mulino, Bologna, 2020.
Any additional material will be provided by the teacher during the course.
Any additional material will be provided by the teacher during the course.
Assessment methods and Criteria
To sit for the exam, a written test is scheduled, consisting of multiple-choice questions and open-ended questions. The test aims to assess the knowledge acquired about the contents conveyed during the course. The assessment is carried out with a score expressed in thirtieths and takes into account the student's ability to apply the basic concepts and tools of business administration, as well as to interpret economic and accounting phenomena through the language specific to the discipline.
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 6
Lessons: 40 hours
Professor:
Del Gesso Carla
Shifts:
Turno
Professor:
Del Gesso CarlaProfessor(s)