BUSINESS ADMINISTRATION

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

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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 e metodologie, Giappichelli, 2021 Fabrizio Di Lazzaro, Simona Caricasulo, Economia Aziendale. Metodologia delle rilevazioni contabili, Giappichelli 2022 Dispense a cura del docente

Lessons, case studies and testimonials

Student assessment will be structured as follows: Attending Students: - Individual Midterm Exam (Exemption-based): Covers the syllabus completed up to the exam date; it accounts for 30% of the final grade. - Final Exam (Individual): Covers the remaining part of the syllabus and accounts for 70% of the final grade. (Written exam; grades are officially recorded and cannot be rejected). - Group Work (PW - Project Work): Voluntary participation; bonus points will be awarded toward the final grade. Note on Midterm Rejection: It is possible to reject the midterm exam grade. In this case, the student loses the "Attending Student" status and must take the final exam under the "Non-Attending" criteria. During the final exam, students may withdraw at any time; however, once the exam paper is submitted, the grade can no longer be rejected and will be officially recorded. Non-Attending Students: - Final Exam (Individual): Covers the entire syllabus and accounts for 100% of the final grade. (Written exam; grades are officially recorded and cannot be rejected). During the final exam, students may withdraw at any time; however, once the exam paper is submitted, the grade can no longer be rejected and will be officially recorded. Exam Format and Grading Both midterm and final exams consist of a mix of open-ended questions, multiple-choice questions, and exercises. Through these, students must demonstrate: Knowledge of the theoretical concepts of Business Administration . The ability to apply such concepts to practical cases. The acquisition of the study method and learning skills necessary to pursue further study of the subject independently. The number of questions for each category will be determined by the instructor during the course and communicated to students prior to the exam. Minimum Passing Grade: A score below 18/30 results in failing the exam. Honors (Lode): Correctly answering all multiple-choice questions, demonstrating an excellent level of preparation in all open-ended questions, and the correct execution of all exercises will result in a score of 30/30 with Honors (30 e lode).

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