- Docente: Hermann Graziano
- Credits: 6
- SSD: ING-IND/35
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Cesena
- Corso: First cycle degree programme (L) in Sciences and Culture of Gastronomy (cod. 5808)
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from Sep 20, 2024 to Dec 13, 2024
Learning outcomes
The course introduces the set of basic quantitative tools for the economic and financial analysis of business decisions and for the interpretation of management results. In particular, it distinguishes between the basic elements for the formulation of company financial statements, for management control, for cost analysis and for the evaluation of investments over a multi-year horizon. The course makes extensive use of exercises and business cases.
Course contents
Module 1
1- elementi di economia e organizzazione aziendale
2- la contabilità e il bilancio
3- la finanza aziendale
4- i sistemi di programmazione e controllo direzionale
5- il governo strategico dell'impresa
6- formulare la strategia aziendale: il processo di pianificazione e il business plan
7- la persona nell'organizzazione e i sistemi di gestione delle risorse umane
8- il marketing
9- le politiche di comunicazione aziandale e l'immagine dell'impresa
10- il sistema logistico-produttivo: la gestione della supply chain
11- il governo delle piccole e medie imprese
Module 2: laboratory
Analysis and discussion of business cases of specific companies in the food sector. Exercises to apply theoretical business concepts.
Readings/Bibliography
Antoldi F., “Economia e organizzazione aziendale: introduzione al governo delle imprese”, seconda edizione, McGraw Hill
-Chapters to study: book
Torrisi S., Graziano H., "Eserciziario di Economia e Gestione delle Imprese", McGraw Hill
-Chapters to study: book
Teaching methods
Course Language: Italian
- Theoretical and practical lectures;
- Additional exercises and case studies;
- Lecture and seminars;
- Readings provided on the course e-learning Platform.
The key purpose is to provide questions and insights to students in understanding the topic of the course. In doing so, alongside the traditional lectures, will be provided opportunities for discussion and intervention for students.
Assessment methods
For the exam in presence: written exam with structured open questions.
For online exams: oral exam on MS Teams.
The exam includes questions on critical discussion of theories, concept, tools and application to real or hypothetical cases.
The preparation to the exam requires deep knowledge of the theories, analytical concepts and applications included in the teaching materials and slides.
There are no differences for Erasmus students.Foreign students can ask the teacher for texts in English.
Look regularly for new announcements on this topic on Virtuale.
Graduation grid of marks:
- 18-23: sufficient preparation and ability to analyze but relating to a limited number of topics covered in the course, use of an overall correct language;
- 24-27: technically adequate preparation but with some limits with respect to the topics covered, good operational skills, even if not particularly articulated, expressed in correct language;
- 28-30: very good knowledge of a large number of topics covered in the course, good operational and critical skills, high-level usage of specific terminology;
- 30L: excellent and very in-depth and exhaustive knowledge of the topics covered in the course, critical analysis and connection skills, very high-level usage of specific terminology.
Teaching tools
We will use the following tools:
- Case studies
- Lecture slides
- electronic spreadsheets (xls)
- Openboard
- Other materials on the Virtuale platform
In case of online lectures:
- Microsoft Teams
Office hours
See the website of Hermann Graziano
SDGs




This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.