The course aims to explore in depth: - the concept of the business within the socio-economic context in which it operates; - the organisational structure of the business entity; - the management process as a system of operations; - the dynamics of value and an understanding of the accounting methods used to record transactions, with a focus on the concepts of capital and income.

Knowledge and understanding: Through participation in lectures and practical course activities, students will acquire a thorough understanding of the key principles governing how businesses operate, as well as the preparation of financial statements. This knowledge will be assessed through a final written examination. Ability to apply knowledge and understanding: By acquiring the correct tools and methods, students will be able to interpret the key figures in financial statements, including in relation to specific cases. The online content on the course’s digital platform and the practical exercises will enable the skills acquired by students to be assessed in real time. Independence of judgement: By applying the methodologies acquired during the course, students will be able to gather data and materials to understand assessments of key business performance. Students will also acquire the foundations to independently evaluate such data, formulating their own critical judgement on the main accounting results. Communication skills: By the end of the course, students will be able to master, with appropriate terminological precision, the economic and business vocabulary specific to the subject. Students will develop a solid understanding of the fundamental aspects of the subject, enabling them to continue exploring the topics covered in greater depth.

The main topics covered in the course: - the origins and scope of the discipline of Business Economics; - definitions and classifications of business entities in academic literature; - sole proprietorships and the various types of companies; - corporate governance systems for different types of companies; - corporate groups: definition and classification; - the management cycle and operations; - the dynamics of the values of management operations; - income and working capital; - an overview of the presentation of income and capital in the annual financial statements; - the double-entry accounting system; - the conditions for financial and economic equilibrium in management; - an overview of the main financial ratios; - operating and financial leverage.

Carlo Caramiello, L’azienda, Giuffrè, 1993 Carlo Caramiello, Capitale e reddito, Giuffrè, 1993 Fabrizio Di Lazzaro, La performance del valore, Giappichelli, 2003 Fabrizio Di Lazzaro, Paolo Malagrinò, Esercizi svolti di economia aziendale, Giappichelli, 2008 Giovanni Fiori, Riccardo Tiscini, Economia Aziendale, 2014 Dispense a cura del docente

-face-to-face teaching -individual exercises -testimonials. The face-to-face teaching sessions will focus on exploring the topics outlined in the course syllabus in depth and will make frequent reference to real-life examples, including through practical exercises and group work.

Student assessment will be structured as follows: • Project Work (30%): this involves a group project in which students must analyse, discuss and present business case studies. The aim of this assessment is to test students’ ability to apply the knowledge they have acquired and to exercise independent judgement. The mark obtained in this activity remains valid for the first two examination sessions. • Final exam (70%): a written exam comprising a mix of open-ended questions, multiple-choice questions and exercises, through which students must demonstrate their understanding of the course’s theoretical concepts, their ability to apply them to practical cases, and their acquisition of the study methods and learning skills necessary to continue exploring the subject independently. The number of questions of each type will be decided by the lecturer during the course and communicated to students before the exam. Students who do not undertake the project work will be assessed on the final exam. Failure to achieve a mark of 18/30 will result in failure of the exam.

Aptitude for research in the subject