Sustainable tourism science

PAOLA PAOLONI
PAOLA PAOLONI

The course aims to provide students with the contents and tools useful for understanding the functioning of companies, understood as organizations of people who carry out an economic activity.
Specifically, at the end of the course, students will know the characteristic elements of the different classes of business organizations, with reference to the objectives, organizational models, management systems and tools for representing economy.

no prerequisite

1) The Economic Institute - general characteristics: the corporate objects. “Legal entity” and “Economic entity”. Types of entities.
2) The company - the individual initiative in business: private and public companies. The purpose of the company. Evolution of the studies on firm behaviour. The decision-making structure and power control in the enterprise. The economy of corporate. Efficiency and production costs. The internal accountability.
3) The fund raising in companies - financial need and determination. The cover of needs: sources. The choice of different forms of financing. The dynamic relationship between “equity” and “loan capital” in financial structure. Funding sources in light of company law reform (D.Lgs. 6/2003).
4) The determinations and quantitative surveys as a tool of company information - Moments logical. The nature of income and capital. Theory and method of double entry. The method of double entry in manufacturing companies. The accounting records of operations of establishment, acquisition, sale, compensation of employees, collection and payment, loans. The formation of the budget and the determination of income. Scriptures of settlement, closing and reopening accounts. Destination of operating income. Nominal capital and reserve holdings of industry companies.

1) PAOLONI M., PAOLONI P. (a cura di),Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009

2) PAOLONI M., CELLI, M. (a cura di),Introduzione alla contabilità generale, CEDAM, 2012

3) G. ZANDA, Fondamenti di economia aziendale, Giappichelli, Torino, 2015.

1) PAOLONI M., PAOLONI P. (a cura di),Introduzione ed orientamento allo studio delle aziende, Giappichelli, 2009

2) PAOLONI M., CELLI, M. (a cura di),Introduzione alla contabilità generale, CEDAM, 2012

3) G. ZANDA, Fondamenti di economia aziendale, Giappichelli, Torino, 2015.
4) P. Capaldo, L'azienda centro di produzione, Giuffrè, Milano, 2013
5) P. Onida, Economia d' Azienda, UTET, Torino, ultima edizione.

written and oral. to the written three exercises and to the oral three open questions

not mandatory

the writing reaches a maximum score of 24. the text can be overcome with 14 points. a maximum of 6 points can be obtained for oral examination

- concept of economics
- assets and income
- writings in PD from the establishment of the company to the closure
- accounting balance sheet