italian version

Aims :

The aim of the course is to make students familiar with the analytical instruments concerning microeconomic theory (especially theory of the firm), systems of cost accounting, methodologies of investment planning.

Topics :

1) Principles of microeconomics:
Demand curve and supply curve; Consumer choice.
Production, Costs and Theory of the firm. Market structure: competitive markets, monopoly, oligopoly and monopolistic competition.

2) Systems of Cost Accounting.
Full costing and direct Costing.
Costs and decision making: Break-even-analysis and differential analysis.

3) Investment planning.
The role of the investment in the firm.
Methodology of decision: Accounting rate of return; Pay back period; Discounted net value; Internal rate of return.


Textbooks :

Section 1 D. Begg, S. Fischer, R. Dornbusch “Microeconomia”. McGraw-Hill Editore, Milano 2003;
Section 2 L. Cinquini “Strumenti per l’Analisi dei Costi” vol. 1, Giappichelli Editore, Torino 2003.
Section 3 M. Falasco, F. Baldoni “La Pianificazione degli Investimenti Produttivi”. Pitagora Editrice, Bologna, 2001.

Exam :

The exam consists in two parts: a written one and an oral one.

Tutorial Session :

Tuesday, 12,00-13,00