BUSINESS ADMINISTRATION

Single discipline educational activity

Course Sheet

Course code:

00040L

Academic Year of enrolment:

2023

Year of supply:

2023/2024

Type of Course:

Basic

Degree:

Course of 1st Cycle Degree in ECONOMICS AND COMMERCE

Disciplinary Sector:

Business Administration

Language:

Italian

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

DE CRISTOFARO Tiziana

Cycle:

First semester

Hours of classroom activity:

Individual study hours:

153

Prerequisites:

None. However, at the opening of the course specific materials will be
provided to support students who have never studied economic-business
issues.

Objectives

LEARNING TARGETS - Since Economia Aziendale is the introductory module of the “aziendale” chain of
the Degree Course in Economics and Commerce, it provides preliminary
contents essential for understanding the topics that will be developed in
the “aziendali” courses held in the subsequent years. Specifically,
the module contributes to the achievement of the educational objectives
of the degree course by providing students with basic theoretical and
technical knowledge useful for the interpretation of the internal dynamics
of the elementary cells of the economic system (i.e. “aziende”). A special
attention is paid to the determination of two essential performance
indicators: Income and Equity.

EXPECTED LEARNING RESULTS

KNOWLEDGE AND UNDERSTANDING - At the end of the
course the student, beside to having acquired the language and concepts
typical of Business Economics, must know and understand the following
issues: a) the role of the discipline in the context of economic disciplines;
b) the main classifications of the "aziende"; c) the models of
interpretation aiming to study the “aziende”; d) the system-based model
that studies the "company-environment" relationships; e) the operational
processes carried out within the aziende; f) the systems of Zappa and
Amaduzzi aimed to interpret company's operation; g) performance
indicators (Income and Equity) and related problems of representation
and measurement.

ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING - The student must be able to: (a) apply the Zappa’s and
Amaduzzi's systems with reference to individual transactions (simple
ability); (b) build the structures of income and capital (complex skill); (c)
circumscribe, for each business operation, the data useful for
determining income and capital (simple ability concurrent with the
formation of independent judgment); (d) be able to weigh the
consequences that each business transaction has on the determination of
Income and Equity (complex skill concurrent with the formation of
independent judgment); (e) knowing how to determine fundamental
quantities of the BEA model (eg: quantity of equilibrium production).

AUTONOMY OF JUDGMENT - Tthe student must be able to express general synthetic judgments on: (a) patrimonial and economic
situation of the company; (b) conditions of business economic
equilibrium, using the BEA model.

COMMUNICATION SKILS - The student must: (a) develop
familiarity with the typical vocabulary of the discipline, especially with
reference to expressions widely used by the mass media (deficit, Loss,
Profit, etc.); (b) acquire such a mastery of the vocabulary and content
presented in the course to be able to operate conceptual syntheses
suitable for interacting effectively, on business and business issues, even
with non-professionals.

ABILITY TO LEARN - The student will develop
the ability to: (a) carry out effective summaries and refine personal
learning tools, as regards the theoretical contents developed in the
course and in the textbooks; (b) adopt and refine the implementation of application methods, for what concerns both the technical-practical
activities presented in the classroom and the individual exercises
proposed through online handouts.

Contents

• Economia aziendale (Business Administration): definition and historical framework
• Introduction to economic activity
• Economic units and the ‘azienda’
• The classification of the ‘aziende’ (e.g. those based on the purposes,
the activity performed and the nature of the ‘main entity’s subject’)
• The models that study the ‘azienda’ as a system: the model of
Amaduzzi’s subsystems and the model of the functional areas of a
company
• The relationship between company and environment: general
environment and specific environment
• Main features and representation schemes of company administration
• Scheme of the production process in the hypothesis of ordinary and
anticipated course. Production factors, costs and revenues
• Scheme of the process of financing. Financial needs and funds sources
• Scheme of granted loans. Investments
• Basic outline of the business activity in case of different systems for
interpreting the management events: Zappa and Amaduzzi
• Financial and economic variations: the principle of balancing
contraposition
• Activities and schemes of particular companies: the banks
• Equity and income: configurations
• Analytical structure of total income and final equity
• From total income to income of intermediate periods
• Matching principle vs financial accrual
• Analytical structure of income and capital in the first period
• Analytical structure of income and capital for the interim periods: costs
incurred, revenues earned, anticipated costs and revenues, deferrals,
accruals, costs for presumed future expenses and losses
• Income and capital structures and representation of the events of
multiannual costs, leasing, mortgage loans and bonds
• Break even analysis: basic conditions, general economic equation, and
profitability diagram

Extended Syllabus

Module I - Business economics, economic activity and the company. The
company
Economic activity and the disciplines that study it - Business economics -
Economic units and companies - Companies: personal component and
classifications - The business system: subsystems and functional areas -
The company and the environment: environmental variables and
business risks - The activity of the production-firm company - Business
management and its aspects - Financial needs and sources of financing -
Business management and economy - Capital and income:
determination, representation and main configurations.
Module II - Analysis and representation of company activity by schemes
Schemes and models in Business Economics - The schemes of the main
business economic processes: production (ordinary performance and
anticipated revenues), loans drawn and granted - Total and essential
schemes of business activity - Schemes and models of companies
carrying out particular activities : banking firms - Values and variations -
The balancing principle of contrast - Capital and income structures
referring to different temporal hypotheses.
Module III - The control of internal efficiency
The relationships between production factors and products - The
distribution of costs and revenues over time and space - Direct and
common costs and revenues - Production at joint costs - Cost
configurations - Profits and gross contribution margins - Constancy and
variability of costs - Cost variability regimes - Cost-volume-price
relationships: the Break Even Analysis (BEA) model - The BEA:
diagrammatic and mathematical approaches.

Recommended Bibliography

1) Lucianetti L.C. (2018). Note di Economia aziendale, Giappichelli, Torino
(whole).
2) Cavalieri E., Ferraris Franceschi R. (a cura di E. Cavalieri) (2010).
Economia aziendale, Volume I, IV edition, Giappichelli, Turin: whole
Section I, whole Chapters 1, 2, 3 (except § 3.4), 4 (except §§ 4.6.2 and
4.6.3).
3) De Cristofaro T. (2007), Le rimanenze d’esercizio. Profili teorici,
contabili e di bilancio, Aracne, Roma: only Chapter I.
4) additional materials will be provided during the course and published in the DOCUMENTI area of the personal page of the professor of the
Department of Economics (http://www.dec.unich.it).

Methods of Provision

Conventional

Teaching Methods

Lectures held with the aid of both power point
slides projection and blackboard (traditional and/or digital).

Evaluation methods

Verification of learning:

The exam consists of two tests: (a) a compulsory preliminary test (this is
a written test carried out in presence); (b) final exam (this is a possible oral exam; it is carried out in presence). Both tests
focus on the WHOLE program covered by the Course. In detail, the test
referred to in point (a) consists of a multiple choice questionnaire concerning both theoretical questions (taken from
textbooks) and technical questions (based on exercises). Further details will be provided in the classroom. Exam reservations must always be TWO (preliminary partial test and oral test / verbalization). Both bookings can
only be made online using the university website using the student's
personal credentials provided by the Student Secretariat. The student will therefore have to take action to obtain these credentials and check their
functioning a long time BEFORE the examination. If the student decides not to attend an exam
for which he has already registered, he must take care to immediately
remove his reservation in order to allow the teacher to optimize the
organization of the tests.

Contacts/More Information

The teacher meets students WEEKLY (except during the summer,
Christmas and Easter holidays) at the published times (always weekly) in
the AVVISI area of the teacher's personal page (website of the
Department of Economics - http: //www.dec. unich.it).

Università degli Studi
"G. d'Annunzio"

Chieti - Pescara

Aree