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37458 - Business Economy

Academic Year 2024/2025

                
                        Docente:
                        Cristina Aprile
                    
                        Credits:
                        6
                    
                        SSD:
                        SECS-P/07
                    
                        Language:
                        Italian
                    
                        Teaching Mode:
                        Traditional lectures
                        
                            Campus:
                            Bologna
                        
                            Corso:
                            First cycle degree programme (L) in
                            Information Science for Management (cod. 6060)

                            Teaching resources on Virtuale
                        
                                    Course Timetable
                                
from Sep 18, 2024 to Dec 06, 2024

Learning outcomes

At the end of the course the student has the essential tools for understanding the structure and functioning of firms, to analyze economic and financial consequences of business decisions and interpret the information system comprising the financial statements. Students learn the criteria for the analysis of recurring decisions such as the choice of the selling price of a product, the levels of production capacity and choices for the internalization or externalization of production activities.

Course contents

Company and its context

Company structure
Stakeholders
Administrative Department

Financial Statements

Objective and Users
Accounting Systems
Accounting entries
Accounting adjustments
Financial and Non Financial Reporting
ESRS - brief outline
Exercises

Financial Statement Analysis

Objective and Users
Analysis of Balance Sheet and Income Statement, Financial ratios
IT aspects
Exercises

Management Control

Objective and Users
Contribution Margin
Break-even point
Unbundling - brief outline
Exercises

Planning and budgeting - brief outline

Readings/Bibliography

The main aspect is to attend the lectures.

Book - "Il bilancio per informatici e IT. Logiche contabili, piani pluriennali e unbundling", Aprile Cristina, Ed. Wolters Kluwer, 2022. These parts of the book:

Chapter 1 – L’impresa e gli obiettivi contabili

Chapter 2 – Il bilancio

Chapter 4 – Analisi di bilancio

Chapter 5 – Piani pluriennali e budget annuali (paragraphs 5.1 e 5.4)

Chapter 6 – Gli obblighi contabili unbundling (paragraphs 6.1, 6.2.1, 6.2.3, 6.2.4)

Documents and Exercises on the "Virtuale" IT platform.