Ateneo - UPO

Theoretical framework on the existence and functioning of companies - with particular reference to companies producing goods and services - analyzing: the manifestations of life and the conditions of existence of companies in the dynamic environment that surrounds them. We will analyse - in summary - the main functional areas of management and the main business processes, as well as the methods through which the production of the economic-financial and equity information necessary for the management of the companies and their reading in the financial statements takes place. exercise which constitutes its natural synthesis. Furthermore, the main indicators normally used by sector operators will be analysed.

- Text in press
- Material by the teachers

1. Knowledge and understanding. The course aims to provide the student the terminology and the fundamental methodologies of the economic-business disciplines useful for represent and understand the functioning of companies.
2. Ability to apply knowledge and understanding. The knowledge acquired in business economics will lay the foundations for developing the student's technical-accounting and managerial skills and competences and basic organization for the study of specific disciplines. In particular, the student will acquire the technical language typical of business disciplines and will be able to acquire concepts and language basic economic analysis of business processes and to grasp the representative elements of companies e the determinants of their equilibrium.
3. Making judgments. The course will allow the student to develop an autonomy of judgment and will put the student in a position to express considerations relating to company balance and management facts.
4. Communication skills (communication skills). Based on the knowledge acquired, the student will be able to develop communicative and relational skills to carry out an initial analysis of the "state of health" of companies. 5. Learning skills. The study of the discipline will allow the student to understand the dynamics companies by framing the analysis of the single management moment in the unitary and coordinated vision of the business facts.

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1. Acquisition of knowledge: through the performance of lectures and self-study by students on the basis of the teaching material provided by the course. 2. Acquisition of the ability to apply knowledge: by carrying out exercises by the teacher during the course and autonomously exercises carrying out by students. 3. Acquisition of autonomy of judgment: during the course, students will be encouraged to independently evaluate relevant cases. 4. Acquisition of technical language. 5. Acquisition of the skills of learning: generally, starting from the theoretical presentation of the various problems, we will describe any problem to be solved and the various possible solutions.

Further information (such as link to software website) can be found at the web page of the course: https://dir.uniupo.it/.
Although not compulsory, attendance is strongly recommended.
Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/services-students-physical-or-learning-disabilities
Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

A compulsory written test lasting between sixty and ninety minutes, including questions, exercises and numerical applications, consistent with the teaching content.
1. Knowledge and understanding: through open-ended questions: 2. Ability to apply knowledge and understanding: through exercises. 3. Autonomy of judgment: through open-ended questions and exercises. 4. Communication skills: through open-ended questions. 5. Learning ability: learning ability can also be assessed by taking one mid-term exam during the course.

✓Introduction to the course: training objectives and contents, teaching methods, learning evaluation system.
✓ Definition of a company as an economic, social, open, teleological system. ✓ General and specific environment and interrelations with the business system.
✓ The main balances of the business system and its characteristics.
✓ The functional areas of management: alternative approaches.
✓ The functional areas of management: characteristics, integrative and other (planning, control and information).
✓ The characteristic functional areas: marketing.
✓ The characteristic functional areas: production and logistics.
✓The characteristic functional areas: research and development.
✓ The integrative functional areas: organization and personnel.
✓ The integrative functional areas: finance. ✓ The other functional areas: strategic planning.
✓ The other functional areas: administration and management control. ✓ The main administrative processes.
✓ The financial statements as a summary of company management: documents, underlying logic and information capacity.
✓ Information from the balance sheet.
✓ Information on the income statement. ✓ Information from the cash flow statement.
✓ The reading of a financial statement.
✓ The main financial indicators.
✓ The main equity indicators.
✓ The main profitability indicators.
✓ The analysis of a financial statement

The topics of the course may undergo changes according to the didactic needs that emerge during the course.

Knowledge
The concepts the main business processes which underlie the logic behind the preparation of a financial statement.

Skills and abilities
• understand and critically analyse, albeit in a basic way, the main business processes; understand the logic behind the preparation of a financial statement.
• reading and understanding a financial statement.
• be able to make autonomously judgements on the use of the introduced methodologies
• know how to communicate the results, advantages and limitations of the methodologies implemented even to non-experts
• know how to extend the concepts and ideas seen in the course to new settings.