MANAGEMENT

The course introduces students to the corporate world following an interdisciplinary approach that observes and analyzes the various "economic actors": Companies, State and Nonprofit institutions. The base remains the lecture held by Zappa (1927) at the opening of the academic year 1926-1927 (in Cà Foscari), which identifies the start of the studies that have elevated the rank of Science in Business Administration. The overall objective is to provide the concepts and the basic language economic analysis of business processes, taking into account the historical context. The course also provides a basic knowledge useful in accounting for business transactions, furthermore reading and preparing the financial statements according to national law.

Regarding knowledge and understanding, at the end of the course the student will have acquired the basic concepts and tools of the company
processes and the related economic-financial analysis.
This knowledge of the corporate world will allow the student to discuss the issues learned.
He will also be able to perform simple accounting exercises, with particular regard to the start-up of a company.

With regards to the ability to apply knowledge and understanding, at the end of the course the student will know how to link the foundations of the juridical-economic disciplines
with the geographic areas studied. He will also be able to dominate the main concepts and tools of economic analysis.

None. But we recommend reading a few articles on business topics, drawn from specialist newspapers (eg Il Sole 24 Ore),
or even from the economic pages of national newspapers.

An historical approach to the study of Corporate Economy.
The origins: Zappa's projection (1927) based on unification
of 3 business moments: Organization, Management and Accounting.
Economic activity and economic actors.
Behavioural assumptions: ethics and bounded rationality.
Production and consumption of economic goods: basic processes.
The complementary roles of families, firms, State and non profit organizations.
General Systems Theory.
Stakeholder Theory.
Ownership structure and governance processes.
Cooperations among firms.
The rational behind the financial accounting.
Recognition process by journal entries (Purchases and sales; Payments and Receipts).
Measurement of the elements of financial statements.
Presentation of financial statements.
Some notes on Accounting Management.
Fixed and Variable Costs.
Break even point.

Foreword: During the first lessons in September 2018, the teacher will give more details.

The two lecture notes M. Mamoli:
A) Temi di Economia Aziendale. Idee e prime riflessioni, Cleup, Padova, 2018 [ ISBN 978886787 9359 ]
B) Introduzione alle Rilevazioni Aziendali. Contabilità generale e gestionale, Cleup, Padova, 2018 [ ISBN 978886787 8987 ]

Two open questions on topics mostly covered in class, and an Exercise on Accounting.
For "attendants students" we're thinking of an intermediate test at the end
of the first part (historical-theoretical), probably at the end of October
or maybe at the beginning of November 2018.

Lectures. Debate on some business cases. Furthermore Exercises on the accounting part.

Italian

During the first lessons in September, the teacher will give more details.

written

This subject deals with topics related to the macro-area "Circular economy, innovation, work" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development