Learning outcomes of the course unit
a. Knowledge and understanding: the course aims to provide students
with the basic knowledge of the interpretative models to assess, with
reference to the different kinds of enterprises, the most important
internal and external problems in terms of management. The course also
analyses the reasons behind the determination and reporting processes
of financial results of enterprises.
b. Applying knowledge and understanding: students will be able to
interpret and apply the most important models of business analysis, as
well as the methods of quantitative determination related to internal and
c. Making judgments: students will be able to successfully solve the
logical interpretation of the dynamics of the enterprises, including the
acquisition of an interpretative model suitable for the continuation of the
d. Communication skills: at the end of the course, students will acquire
the ability to analyze problems (problem solving skills), the interpersonal
skills and the communication skills in written and oral form in an effective way, using an appropriate language to discuss those issues with different stakeholders.
e. Learning skills: the course aims to support students learning through a
correct approach to the individual study and through the development of
Course contents summary
The course will cover the following topics: characteristics of the various types of companies; economic environment and relationship between companies, markets and sectors; corporate structure: institutional order, technical structure and assets; overview of the organizational structure; economic, financial and patrimonial equilibrium; accounting systems; introduction to corporate financial statements.
Course content and learning objectives.
The course analyzes the operating characteristics of the companies, their structure and the specific conditions that delineate the institutional arrangements and management.
The goal is to introduce students to adequate interpretation models to assess the main internal problems and relationship with the environment.
By learning of the content offered, students will be able to interpret and apply the most common models of business analysis.
Mode of examination
The exam consists of a written test consisting of:
- 1 open question (wide);
- 5 short open questions;
- 1 exercise relevant to accounting methods.
ANDREI P. (a cura di), Introduzione all'economia aziendale, Giappichelli, Torino, 2014.
ANDREI P. (a cura di), Introduzione all'economia d'azienda, Giappichelli,
Lectures and tutorials.
Assessment methods and criteria
The ability assessment of learning will be done with an exam in writing
form, through which students will develop knowledge acquired during the
course through open questions and the solution of exercises concerning
the application of accounting methods.
In particular, the knowledge, the ability to communicate appropriately and the independence of judgment will be verified by 1 open-ended questions (overall assessment: 10 points) and 5 short open-ended questions (overall assessment: 2 points each), while the ability to apply knowledge will be assessed through one practical exercise (overall assessment: 10 points).