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First Semester 
Teaching style
Lingua Insegnamento

Informazioni aggiuntive

Course Curriculum CFU Length(h)
[60/76]  BIOTECHNOLOGY [76/10 - Ord. 2018]  Industriale e Ambientale 4 32


The central goal of the module is to provide students:
the holistic approach to business entities
the characteristics of the economic entities
a first approach to record the main management operations and to prepare and read the main accounting documents (Income Statement and Balance Sheet)
the main organizational structures of companies
the organizational processes for the production of the annual budget and management control
In line with the Dublin Descriptors, the learning skills acquired at the end of the course can be classified as follows:
1) Knowledge and understanding:
The student will acquire the basic knowledge regarding:
a. the characteristics of the economic entities;
b. the management dynamics;
c. how to record the different management operations and to represent the related figures in the main accounting documents (Income Statement and Balance Sheet)
d. corporate organizational structures;
e. cost analysis and the preparation of the financial budget
2) Applying knowledge and understanding:
Through the knowledge gained, the student will be able to:
record the main management operations, to determine the operating income and the related working capital and to prepare a basic Income Statement and Balance Sheet
identify the different types of enterprise organizational structure
participate in organizational processes inherent the company's control
3) Making judgments:
The student will be able to identify and interpret the main management operations, and to identify and interpret the various procedures and stages of corporate organizational systems and their control.
4) Communication skills:
The student will be able to address the discussion of topics covered during the course using the technical language.
5) Learning skills:
The student will be able to acquire the basic knowledge regarding business entity and the ability to record their main management operations and the basic knowledge of corporate organizational structures and methodologies used in the monitoring process


Students attending the course are expected to possess:
- Italian reading comprehension skills (essential)
- basic mathematical skills (important)
- logic skills that allow the systematization of the studied topics(important)


1.Business entity economics
2.Business entities: economic activity, objects, main actors
3 The holistic approach to business entities
4. Business activity and management
5. Firms' main running activities: financing, factors of production acquisition, production and utility making, selling
6. The corporate organizational structures
7. The costs of product
8. The analytical accounting
9. Management control
10. The evaluation summary analysis through the financial statements
11. The operating budget

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