Economy of agri-food businessesAcademic Year 2021/2022 - 2° Year
Credit Value: 6
Scientific field: AGR/01 - Agricultural economics and rural appraisal
Course Language: Italian
Taught classes: 35 hours
Exercise: 14 hours
Term / Semester: 2°
To provide knowledge about the company and its relationships with the principal economic corporations, business classification, the economy and the financial statements; to develop expertise on budget and industrial accounting indicators, in order to assess the cost and profitability of the company; and to introduce the business plan.
Lectures (28 hours) and exercises (28 hours). Case studies discussion; group work; thematic seminars.
In case of on line teaching, it may necessary to change some tipologies of exercises in order to comply with the outline. Learning assessment can also be carried out online, if conditions require it.
As a guarantee of equal opportunities and in compliance with current laws, interested students can ask for a personal interview in order to plan any compensatory and/or dispensatory measures, based on their specific needs and on teaching objectives of the discipline.
It is also possible to ask the departmental contacts of CInAP (Center for Active and Participatory Integration - Services for Disabilities and/or DSAs), in the persons of professors Giovanna Tropea Garzia and Anna De Angelis.
Detailed Course Content
1. Economy of agri-food businesses 1.1. The agro-food system in Italy and Sicily 1.2. The enterprise and its economic and social role 1.3. Classification of companies 1.4. Relations between the enterprise and the socio-economic environment 1.5. The protagonists in the enterprise's life: the theory of 'stakeholder' 1.6. Entrepreneurial goals 2. The economy, income and capital 2.1. The principle of economics 2.2.Il operating income 2.2.1. The detection 2.2.2. The financial statements 2.2.3. The result of exercise 2.3. Budgetary analysis 2.3.1. Budget Index Analysis 2.3.2. Budget Analysis for Flows 3. Analytical-management or industrial accounting 4. The business plan
- Sciarelli S.: La gestione dell’impresa. Tra teoria e pratica aziendale, CEDAM, Padova, 2014.
- Airoldi G., Brunetti G., Coda V., Corso di economia aziendale, il Mulino, Bologna, 2005.
- Torquati B.: Economia e gestione dell’impresa agraria, Edagricole, Bologna, 2003.