Learning objectives
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THE AIM OF THE COURSE IS TO ANALYSE ENTERPRISES’ OPERATIONS, STRUCTURE AND SPECIFIC MANAGEMENT CONDITIONS, THAT ARE THE MAIN ELEMENTS THAT DELINEATE THE INSTITUTIONAL AND TECHNICAL ENTERPRISE’S ORDER. <br />
AFTER HAVING ANALYSED THE MAIN MANAGEMENT FEATURES AND THE DISTINCTIVE ELEMENTS THAT CHARACTERIZE THE VARIOUS TYPES OF COMPANIES, THE COURSE WILL INTRODUCE THE ACCOUNTING SYSTEMS THAT MANAGEMENT CAN USE IN ORDER TO CONTROL AND MANAGE CORPORATE ECONOMIC AND FINANCIAL EQUILIBRIUM. THE BASIC AIM IS TO OFFER INTERPRETATIONAL MODELS SUITABLE TO EVALUATE THE MAIN ISSUES RELATED TO INTERNAL AND MARKET RELATIONSHIPS AND TRANSACTIONS. DUE TO THESE ISSUES, STUDENTS WILL BE ABLE TO INTERPRET AND APPLY A WIDE RANGE OF CORPORATE MODEL OF ANALYSIS, AS WELL AS TO PURSUE THEIR STUDIES IN FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS. </p>
Prerequisites
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Course unit content
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<p>THE COURSE WILL COVER THE FOLLOWING TOPICS: <br />
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CHARACTERISTICS OF THE VARIOUS TYPES OF COMPANIES. <br />
ECONOMIC ENVIRONMENT AND RELATIONSHIP BETWEEN COMPANIES, MARKETS AND SECTORS. <br />
CORPORATE STRUCTURE: INSTITUTIONAL ORDER, TECHNICAL STRUCTURE AND ASSETS. <br />
OVERVIEW OF THE ORGANISATIONAL STRUCTURE. <br />
ECONOMIC, FINANCIAL AND PATRIMONIAL EQUILIBRIUM. <br />
ACCOUNTING SYSTEMS. <br />
INTRODUCTION TO CORPORATE FINANCIAL STATEMENTS. <br />
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Full programme
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Bibliography
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<p>FINAL EXAM<br />
AA.VV., Elementi di economia aziendale, Giappichelli, Torino.<br />
ADDITIONAL RECOMMENDED READING:<br />
AZZINI L., Istituzioni di economia d'azienda, Giuffre, Milano.<br />
AIROLDI G. - BRUNETTI G. - CODA V., Corso di economia aziendale, Il Mulino, Bologna.<br />
MARCHI L. (a cura di), Introduzione all'economia aziendale, Giappichelli, Torino. </p>
Teaching methods
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Assessment methods and criteria
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Other information
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