The course aims to provide students with the basic knowledge and the conceptual and methodological tools necessary to face the study of the institutional characteristics of the companies, the system of their operations and their processes and equilibrium conditions. The course also aims to deepen understanding the  accounting system and the basic knowledge about the features and content of the financial statement. Moreover, it is finalised to  to provide the basic knowledge of the start up process and business creation, with a focus on drafting the business plan.

The Timetable of the topics covered by the lessons during the semester  will be made available on the MOODLE platform under the heading: Syllabus.

1. Economic activity and business activity
1.1 The nature of economic problems over time and space. Differences between economics, business administration and accounting
1.2 The business system and its relationship with the environment
1.3 Classes and types of companies
 
2. The business system
2.1 The business system and its subsystems: organizational, operations and management, asset and information systems
2.2 The institutional structure of a company: legal subjects and economic subjects
2.3 The organs of the economic governance and management of a company

3. The economic behavior of firms
3.1 Corporate decision-making
3.2 Objective and bounded rationality models
3.3 The decision-making structure
3.4 Organization and Personnel Management
3.5 Concept, configurations, and the qualitative and quantitative composition of capital
3.6 Working capital. Calculating total income. Operating income and the preservation of capital
3.7 Costs and revenues in the business system
3.8 Investments and financing needs.  Funding choices. Self-financing. The balance between economic and business risk.
3.9 Cost effectiveness and efficiency. Cost analysis. The "Break Even Point" analysis

4. Financial statements in the Civil Law system and latest Laws
4.1 The functions carried out by financial statements
4.2 Structure and contents of financial statements

4.3 Basical principles for drafting the financial report

5.Start-up and enterprise creation

 5.1 Description of the project and business idea: The function of the business plan; Defining the business idea and planning phases; The drafting and structure of the business plan; The presentation of the project and the company.

Knowledge and understanding of the principles of the Business Economics and business quantitative results

Ability to use the terminology and the concepts of the Accounting and Business Administration

Ability to learn the basic patterns of behavior of firms according to the Business Administration

Ability to understand the aim and contents of the financial statement

Knowledge and understanding of the aspects and fundamental tools for the process of start up and setting up and management of the entrepreneurial activity

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Seminar lectures related to the following topics: start-up and business plan will be held by Dr. Hermann Graziano, PhD in Business Economics, Corporate Adviser.

Teaching

Traditional class lectures. Lectures  will introduce and explain both the part of the program relative to Business Administration and Start-up/Business plan.

The teaching materials relative to the afore mentioned parts of the programs will be summarized in  ppt  presentations that can be directly downloaded accessing the Moodle platform.

Attendance

Strongly Recommended

Course books

M. Paoloni, P. Paoloni (2009), Introduzione e orientamento allo studio delle aziende, Giappichelli, Torino.

A. Borello,  “Il business plan - dalla valutazione dell’investimento alla misurazione dell’attività d’impresa ”,  Ed: McGraw-Hill, 2012.

 The book chapters ( Author: Borello, A.)  that are part of the program (hard copies) are available for students at Palazzo Battiferri (first floor, Reception) and preserved  in  specific"Del Baldo M. and Hermann G" dossier, as well as on the Moodle platform (in scanned format).

Specific ppt presentations will be made available on the Moodle platform for the topic: Financial statements

Assessment

Written test (relative to the program based on “Business Administration”) and oral test (relative to the following topics: budget and start-up) on the same day.

 The written exam (Business Administration) includes both open and closed questions, to be completed within 1 hour and a quarter. Student will pass the exam overcoming the minimum score of 18/30 which is required for the access to the oral exam. Each question (maximum of 7/8 questions) is awarded by a score (which can vary from 2 to 3 points, depending on the type of question) for a total of 30/30.

The oral examination includes up to 3 questions on the topics: financial reporting and start-up. Each question is awarded by a score of 10; 30/30 in total.

The final evaluation will take into account the average scores obtained by the student in both tests, written and oral.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Course books

Same texts and assessment methods foreseen for attending students

Assessment

Same texts and assessment methods foreseen for attending students

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

The student can request to sit the final exam in English with an alternative bibliography.