The main goal of the course is to drive the engineering students through the organization of the firms, by defining their logical boundaries and their main characteristics. At the end of the lessons, the students are expected to be able to know the institutional matters of the firms (both profit oriented and not for profit), their objectives and the main ways they have to pursue in order achieve their own goals.
scheda docente
materiale didattico
The Company as an Economic Institution.
General Characteristics: Object of the company. - Subjects of the company: "legal entity" and "economic entity". Various types of companies. Service companies and enterprises: general characteristics and management schemes.
The enterprise in its most general economic features.
The enterprise and individual initiative in the economic field. The purposes of the enterprise. Economic balance as a fundamental condition of the enterprise's life. Economic balance and economic efficiency. Possible methods of remuneration for the productive factors used by the enterprise. Business risk. Income and profit.
Financing of the enterprise.
The need for capital and its determination. Financing of the enterprise: "equity capital" and "debt capital" in their various forms; Enterprise self-financing; Choosing suitable forms of financing; The dynamic relationship between "equity capital" and "debt capital". The financial structure of the enterprise.
Part II: The Business Information System
Accounting recording
Documents forming the balance sheet
Part III: Financial statement analysis
Financial Statements reclassification
Calculation of indices
Performance analysis
Programma
Part I: Business EconomicsThe Company as an Economic Institution.
General Characteristics: Object of the company. - Subjects of the company: "legal entity" and "economic entity". Various types of companies. Service companies and enterprises: general characteristics and management schemes.
The enterprise in its most general economic features.
The enterprise and individual initiative in the economic field. The purposes of the enterprise. Economic balance as a fundamental condition of the enterprise's life. Economic balance and economic efficiency. Possible methods of remuneration for the productive factors used by the enterprise. Business risk. Income and profit.
Financing of the enterprise.
The need for capital and its determination. Financing of the enterprise: "equity capital" and "debt capital" in their various forms; Enterprise self-financing; Choosing suitable forms of financing; The dynamic relationship between "equity capital" and "debt capital". The financial structure of the enterprise.
Part II: The Business Information System
Accounting recording
Documents forming the balance sheet
Part III: Financial statement analysis
Financial Statements reclassification
Calculation of indices
Performance analysis
Testi Adottati
Slides provided by the teacherBibliografia Di Riferimento
Slides provided by the teacherModalità Erogazione
The course will be delivered in the classroom.Modalità Frequenza
Class attendance is strongly recommended.Modalità Valutazione
The final exam consists in a written test composed by open questions, multiple choices questions and exercises