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ORARIO LETTORATI A.A. 2025-26.docx - Documenti Google
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BUSINESS ECONOMICS
(6 CFU)
Degree Course in Scienze del Turismo Sostenibile
Professor Maria Teresa Bianchi
A.A. 2025/2026
PROGRAM
1) The company as an economic institution.
General characteristics: the company as a center for the production of goods and services. Different types of companies and their characteristics. Corporate entities: "legal entity" and "economic entity." Corporate choices and their guiding principles: economic balance and cost-effectiveness in the ethical paradigm.
2) The company.
Business logic and possible methods of remunerating production factors. The social enterprise. Business risk and those who bear it. Business income and profit. Management planning and control. Business plans and budgets. Business organizational structures. Groups, consortia, and other forms of cooperation between businesses.
3) Financing the company.
Financial requirements and their determination. Covering the requirement: sources. Choosing the different forms of financing. The dynamic relationship between "equity" and "debt" capital in the company's financial structure. Self-financing and cash flow.
4) Accounting: purposes and methodologies.
Concept and operation of an account. Introduction to the PD method applied to the income system. Management entries. Incorporation entries. Trial balance. Closing entries: Translation from accounting data to balance sheet values. Preparation of the financial statements. Opening entries. Allocation of profit, loss coverage, capital transactions. Accounting for capital gains, losses, non-existent assets, and contingent assets. Presentation of financial statement formats according to practice and regulations.
Suggested texts
For points 1), 2) and 3) the following text:
M.T. Bianchi: Principi per l’analisi della fisiologia aziendale, Giappichelli, Torino, 2022.
For points 4):
M.T. Bianchi: Le rilevazioni contabili: principi, metodi ed esemplificazioni VI edizione, Esculapio,
Bologna, 2022.