1) the company understanding; 2) companies classification and corporate governance 3) values dynamic and knowledge of the methodology of accounting operations; 4) knowledge introduction to basic management items

Knowledge and understanding: The student - by participating in the lectures and practical activities of the course – will acquire full knowledge of the main operating logic of companies, as well as the preparation of the financial statements. The acquisition of such knowledge will be ascertained through a final written test. Applying knowledge and understanding: The student - acquiring the correct tools and method - will be able to interpret, even with respect to concrete cases, the main values of the financial statements. The presence of online content in the digital platform of the course and the carrying out of practical exercises will make it possible to verify in real time the skills acquired by the students. Making judgements: The student, through the use of the methodologies acquired during the course, will be able to collect data and materials to understand the judgments on the main company performance and read a financial statement drawn up according to the rules of the civil code. Furthermore, the student will acquire the basics to independently evaluate such data by formulating his own critical judgment on the main accounting results. Communication skills: At the end of the course the student will be able to master, with adequate terminological precision, the economic-business vocabulary of the subject. Learning skills: The economic and business knowledge acquired during the course will allow the student to independently understand and interpret the national accounting standards and the forecasts relating to the preparation of the financial statements. The student will develop a solid knowledge of the fundamental aspects of the subject that will allow him to continue to deepen the topics addressed.

1. Introduction to Business Economics - The role of the Business Economics - The birth of Business Economics - Branches of Business Economics 2. The Company - definitions - Evolutionary phases - classification - Corporate governance 3. Management and dynamic values - The circuit management - The value dynamic of transactions - The results of operations for the period and working capital - The representation through the budget 4. Accounting systems and administrative - The basic rules of operation of accounting - The recognition method of operations 5. The conditions of the performance management - Conditions of economic equilibrium, financial, equity - Conditions of structural balance - The operating financial and leverage - Strategic risk analysis and prospects.

Fabrizio Di Lazzaro, Economia Aziendale. Principi, dinamica dei valori, bilancio. Giappichelli, 2025 Fabrizio Di Lazzaro, Simona Caricasulo, Economia Aziendale. Metodologia delle rilevazioni contabili, Giappichelli 2022 Dispense a cura del docente

Lessons, case studies and testimonials

The student will be evaluated on the basis of the individual scores achieved on: • Intermediate exam (individual): 30% on final written exam (individual) through which to assess the knowledge and understanding of teaching and the autonomy of judgment • Final exam (individual): 70% on final written exam (for those who took the intermediate exam); 100% on final written exam (for those who have not passed or passed the intermediate exam). The written test consists of a mix of open-ended questions, multiple choice questions and exercises, with which the student have to demonstrate knowledge of the theoretical notions of teaching Business Administration, knowing how to apply them in practical cases demonstrating that he has achieved the method of study and the learning ability necessary to continue the study of the subject autonomously. The failure to achieve at least the score of 18/30 will result in failure to pass the exam. Correct answers to all multiple-choice questions, an excellent level of preparation in all open questions and the correct execution of all the exercises will result in a score of 30/30 cum laude.

Research skills