Ateneo - UPO

The unit consists of the following key areas: 1. Business administration and
management; 2. Accounting. As per business administration and management, the following topics are addressed: - the enterprise system: definition, general and specific environment, climate change and its impact on enterprises, the financial and economic health of the firm and the characteristics of the business system; - the firm's analysis of the functional areas (and alternative approaches); - functional areas of the industrial enterprise: strategic planning, marketing, production and logistics, research and development, finance, organization and personnel, administration and management control. Regarding the accounting area, the following main topics are analyzed: - the double entry method for recording transactions and administrative events; - the main administrative events: purchases of goods and services, purchases of fixed assets, sales of goods and services, collections and payments in national

L. Brusa (a cura di) Lezioni di Economia Aziendale, Seconda edizione, Giappichelli, 2013.
M. Campra – V. Cantino, Contabilità e bilancio d’esercizio, Giappichelli, 2000. M. Campra, La contabilità aziendale” – Il Sole 24 ore, edizione 2007, ristampa 2009 Slides, case studies and other materials provided by the lecturer and made available on moodle.

The course aims at providing the basic knowledge regarding two aspects of businesses: their structure (elements, forms and organization) and their
operations, focussing on how the different functions of the firms are carried out in different industries. Moreover, the
understanding and application of
accounting methods for the preparation of financial statements is another specific aim of the course.

None

Frontal teaching and business cases.

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/service sstudents-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. When dealing with ESG aspects and the sustainability objective, the importance of good corporate governance will be highlighted in the various profiles, including gender equality.

The ECTS credits can be acquired through a general written test on the whole program in the ordinary exam sessions.

BUSINESS ADMINISTRATION AND
MANAGEMENT - text 1 (Lezioni di Economia Aziendale – Giappichelli)
Part One - The Company System
Chapter 1 - The company system and its environment.
Climate change and its impact on the firm. Chapter 4 – Corporate social responsibility. Part Two – Financial and economic health of the business and financial statements Chapter 6 – The financial and economic health of the business.
Chapter 7 - The financial statements (paragraphs 1, 2 and 3).
Part Three - Functional Areas and
Processes
Chapter 8 - Analysis of the company by functions and processes.
Chapter 9 - Business strategy.
Chapter 10 - Marketing.
Chapter 11 - Production and logistics. Chapter 12 – Innovation.
Chapter 13 – Corporate finance.
Chapter 14 – Organization and personnel.
Chapter 15 - Strategic planning and management control.
ACCOUNTING (text La contabilità generale, Il Sole 24 ore)
Chapter 1 - Information needs and the company’s information system.
Chapter 3 - The general accounting information system.
Chapter 5 – The active cycle.
Chapter 6 – The passive cycle.
Chapter 7 – The cycle of investments in fixed assets.
Chapter 8 – The financing cycle.
Chapter 9 – Personnel management. Adjusting and closing the accounts.

1. Ability to apply knowledge and
understanding. The knowledge acquired during the course will increase the student’s strategic, managerial and organizational skills and competences to be applied in business realities. In particular, the student will acquire the technical-economic language of business disciplines and be able to formulate the economic analysis of business processes.