Basic knowledge of the financial economic language by which the internal and external company relations and strategies are expressed. Developing of economic and financial evaluation of company operations. Analysis of interactions among internal organizational structures and analysis of financial and economis results drivers and measures.
scheda docente
materiale didattico
The flow-rate model for representing business dynamics.
- The residual rights of the owners of the enterprise to the wealth produced: the dual aspect principle and the analysis of the sources and uses of resources
The objectives and cognitive limits of accounting:
- the accounting principles;
- accounting systems and accounting methods
The Balance Sheet and the Profit and Loss Account:
- Fixed assets and depreciation, net working capital.
- Inventories and cost of sales
- The Cash Flow Statement and cash flow analysis: the derivation of cash flows.
- Income Statement reclassifications
Balance sheet analysis: profitability, profitability, efficiency and financial indicators
Reference text
R.Anthony, D. F. Hawkins, D. Macrì, K.A. Merchant. The Balance Sheet. Economic analysis for decision making and performance reporting. McGraw-Hill - XV edition. Chapters 1 to 11
SECOND PART: Sustainability in strategic business management
The enterprise as a complex and sustainable system
- Founding principles and corporate sustainability
- The role of stakeholders in addressing sustainability: Agenda 2030-Global Compact-European Union Green Paper, sustainable finance;
- Sustainable strategic management: articulation of strategy - values - objectives - choices resulting from internal and contextual conditions - SWOT analysis;
- Activities and relations for defining a strategy - the value chain and the chain of relations
The context relevant to the enterprise - market and sector analysis
- Description of the competitive context: Porter's five competitive forces model
- Strategic groupings
Sustainable business model
- Concept of value and shared value
- The circular business model paradigm in the principles of the green economy
Sustainable business model
- concept of value and shared value;
- The circular business model paradigm in the principles of the green economy
Sustainable strategic management
- Competitive advantage: concept, determinants and durability
- Cost advantage, differentiation and focus
- Competitive strategies: cost leadership, differentiation, focus
- Collaboration strategies: strategic alliances
- Growth strategies: integration, diversification, internationalisation
- Environmental and social value creation strategies: impact of environmental and social strategies on competitive advantage; areas of intervention
- Strategic and sustainability plan: elaboration and contents
Reference text
Matteo Caroli, Economia e gestione sostenibile delle imprese, McGraw-Hill - 2021
Matteo Caroli, Economia e gestione sostenibile delle imprese, McGraw-Hill – 2021 Capitoli 1, 2, 4, 5, 6
Fruizione: 20810399 ECONOMIA E STRATEGIA AZIENDALE in Ingegneria gestionale e dell'automazione LM-32 DE LUCA TECLA
Programma
PART ONE: The company balance sheetThe flow-rate model for representing business dynamics.
- The residual rights of the owners of the enterprise to the wealth produced: the dual aspect principle and the analysis of the sources and uses of resources
The objectives and cognitive limits of accounting:
- the accounting principles;
- accounting systems and accounting methods
The Balance Sheet and the Profit and Loss Account:
- Fixed assets and depreciation, net working capital.
- Inventories and cost of sales
- The Cash Flow Statement and cash flow analysis: the derivation of cash flows.
- Income Statement reclassifications
Balance sheet analysis: profitability, profitability, efficiency and financial indicators
Reference text
R.Anthony, D. F. Hawkins, D. Macrì, K.A. Merchant. The Balance Sheet. Economic analysis for decision making and performance reporting. McGraw-Hill - XV edition. Chapters 1 to 11
SECOND PART: Sustainability in strategic business management
The enterprise as a complex and sustainable system
- Founding principles and corporate sustainability
- The role of stakeholders in addressing sustainability: Agenda 2030-Global Compact-European Union Green Paper, sustainable finance;
- Sustainable strategic management: articulation of strategy - values - objectives - choices resulting from internal and contextual conditions - SWOT analysis;
- Activities and relations for defining a strategy - the value chain and the chain of relations
The context relevant to the enterprise - market and sector analysis
- Description of the competitive context: Porter's five competitive forces model
- Strategic groupings
Sustainable business model
- Concept of value and shared value
- The circular business model paradigm in the principles of the green economy
Sustainable business model
- concept of value and shared value;
- The circular business model paradigm in the principles of the green economy
Sustainable strategic management
- Competitive advantage: concept, determinants and durability
- Cost advantage, differentiation and focus
- Competitive strategies: cost leadership, differentiation, focus
- Collaboration strategies: strategic alliances
- Growth strategies: integration, diversification, internationalisation
- Environmental and social value creation strategies: impact of environmental and social strategies on competitive advantage; areas of intervention
- Strategic and sustainability plan: elaboration and contents
Reference text
Matteo Caroli, Economia e gestione sostenibile delle imprese, McGraw-Hill - 2021
Testi Adottati
R.Anthony, D. F. Hawkins, D. Macrì, K.A. Merchant. Il Bilancio. Analisi economiche per le decisioni e la comunicazione della performance. McGraw-Hill – XV edizione. Capitoli da 1 a 11Matteo Caroli, Economia e gestione sostenibile delle imprese, McGraw-Hill – 2021 Capitoli 1, 2, 4, 5, 6
Modalità Valutazione
The examination consists of a written test on the Financial Accounting part of the course and an oral test on the Strategy part of the course.