00040L - BUSINESS ADMINISTRATION

LEARNING TARGETS - As introductory module of the “aziendale” chain of the branch in Economics, Commerce and Finance of the Degree Course in Economics and Finance, it provides preliminary contents essential for both framing and understanding the topics that will be developed in the other “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; h) the double entry method. "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 of a sole proprietorship (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) apply the double-entry method to keep accounting records relating to the basic operations of an individual business (simple skill); (f) knowing how to determine fundamental quantities of the BEA model (e.g., quantity of equilibrium production). "Autonomy of judgment" - The 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 skills" - The student must: (a) develop familiarity with the typical vocabulary of the discipline, especially with reference to expressions widely used by the mass media (e.g., 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 accounting 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.