Economy of agri-food businesses
Academic Year 2023/2024 - Teacher: CLAUDIO BELLIAExpected Learning Outcomes
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.
Course Structure
Lectures and exercises 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 (Centre for Active and Participatory Inclusion - Services for Disabilities and/or DSAs), in the persons of professor Anna De Angelis.
Attendance of Lessons
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
Textbook Information
- Fiorillo V, Lo Zoppo M.: Agribusiness Management dell'azienda agricola Egea, 2021
- 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.
Course Planning
| Subjects | Text References | |
|---|---|---|
| 1 | 1. Economia delle imprese agroalimentari | |
| 2 | 1.1. Il sistema agroalimentare in Italia ed in Sicilia | Materiale didattico |
| 3 | 1.2. L’impresa ed il suo ruolo economico e sociale | Sciarelli, 2014: Capitolo 1 |
| 4 | 1.3. Classificazione delle imprese | Fiorillo et al. Cap.2 |
| 5 | 1.4. I rapporti tra l’impresa e l’ambiente socio-economico | Sciarelli, 2014: Capitolo 2 |
| 6 | 1.5. I protagonisti nella vita dell’impresa: la teoria degli «stakeholder» | Sciarelli, 2014: Capitolo 3 |
| 7 | 1.6. Le finalità imprenditoriali | Sciarelli, 2014: Capitolo 4 |
| 8 | 1.7. Comportamenti imprenditoriali e gestione strategica: strategie competitive e percorsi di sviluppo aziendale | Sciarelli, 2014: Capitolo 5 e Capitolo 6 |
| 9 | 2. L’economicità, il reddito ed il capitale | Fiorillo et al. Cap.3 |
| 10 | 2.1. Il principio di economicità | Airoldi et al., 2005: Capitolo 5 |
| 11 | 2.2. I modelli di rappresentazione dell'economicità delle impresa | Airoldi et al., 2005: Capitolo 6 |
| 12 | 2.3. L’analisi di bilancio | Fiorillo et al. Cap.4 |
| 13 | 2.3.1. L’analisi di bilancio per indici | Airoldi et al., 2005: Capitolo 7; materiale didattico |
| 14 | 2.3.2. L’analisi di bilancio per flussi | Materiale didattico Fiorillo et al. Cap.4 |
| 15 | VAn Tir etc. | Fiorillo et al. Cap.5 |
Learning Assessment
Learning Assessment Procedures
Voting follows the following scheme:
Below 18:
Knowledge and understanding of the topic: Important deficiencies. Significant inaccuracies
Analysis and synthesis skills: Irrelevant. Frequent generalizations. Inability to synthesize
Use of references: Completely inappropriate
18-20
Knowledge and understanding of the topic: At threshold level. Obvious imperfections
Analysis and synthesis skills: Just sufficient skills
Use of references: As appropriate
21-23
Knowledge and understanding of the topic: Routine knowledge Analysis and synthesis skills: Able to correctly analyze and summarize. Argue logically and coherently
Using references: Use standard references
24-26
Knowledge and understanding of the topic: Good knowledge
Analysis and synthesis skills: Has good analysis and synthesis skills. The arguments are expressed coherently
Using references: Use standard references
27-29
Knowledge and understanding of the topic: More than good knowledge
Analysis and synthesis skills: Has considerable analysis and synthesis skills
Use of references: He explored the topics in depth
30-30L
Knowledge and understanding of the topic: Excellent knowledge
Analysis and synthesis skills: Has considerable analysis and synthesis skills.
Using references: Important insights.
Examples of frequently asked questions and / or exercises
Enterprise classification, choosing at least 4 parameters
Business purpose
Type and relative role of stakeholders
elaboration of the annual financial statements
Allocation of the operating result
Areas of financial statement analysis by index
Cash flow statement