Economia dei gruppi e sistemi informativi integrati - eng
BUSINESS COMBINATIONS AND INFORMATION SYSTEMS
Prof. Roberto Candiotto
Prof. Gaudenzio Albertinazzi
Course Code: EC0008
Subject code: SECS - P/07
10 ECTS – 80 hours
Location: Novara
- Language
Italian
- Content of the course
This course is divided in two parts.
Part 1 –Information Systems (Prof. Roberto Candiotto) - 5 CFU
Organizations and information systems
Process management and Enterprise Resource Planning (ERP) systems
Extended ERP
Management Information Systems (MIS) concept
Database and Enterprise Management Systems
IT outsourcing and Cloud Computing
Part 2 - (Prof. Gaudenzio Albertinazzi) - 5 CFU
Group of companies
Transfer prices
Consolidated financial statement
- Course Texts
Part 1
R. Candiotto, Il Sistema Informativo Aziendale, e-book Giappichelli
this book in e-book format is available for purchase on the publisher's site
Part 2
Massimo Cecchi, Economia dei gruppi e delle aggregazioni aziendali, Franco Angeli, 2005 (Cap. 1 e 2).
AA. VV. I prezzi di trasferimento. Determinanti e metodologie di calcolo. Egea, 2002 (Cap. 1 e 2).
A, Principe e P. Tettamanzi, Bilancio consolidato secondo i principi contabili internazionali, Egea (cap. 1-8)
Further information can be found in the web page of the course at the URL:
- Educational aims
In the 1990s, deregulation, global competition, and new technologies have collectively thrown many companies into a state of dramatic change. As a consequence, industry boundaries have shifted, and new business combinations have surfaced.
Information Technology (IT) is the one major element of this change, because of its strategic role in supporting companies’ coordination, and often changing the fundamental nature of their business.
The course aim to introduce the basic economic concepts underlying business combinations, and the techniques of group accounting; the focus on the main environmental influences, through the analysis of some specific business cases, allow to join students to the «business reality».
The course also examines the role of information systems in supporting a wide range of organizational functions, and provides an introduction to Management Information Systems (MIS).
The second part of the course deals with group of companies and its origins, path of developments and principal problems of consolidated and separate balance sheet.
- Prerequisites
Students can effectively attend lessons with an appropriate knowledge of Business Administration’s principles.
- Teaching methods
Lectures and guided discussions based on business cases.
With the use of ERP systems, students will become familiar with the main functionalities.
- Other information
Course attendance is facultative
- Examination
Part 1
Written exam
Part 2
Written exam
- Programma esteso
Part 1
- Organizations and information systems
- ICT evolution
- Process management and Enterprise Resource Planning (ERP) systems
- ERP architecture and functionalities
- Extended ERP
Customer Relationship Management
Supply Chain Management
- Management Information Systems (MIS) concept
- Database and Enterprise Management Systems
- Implementation methodology for ERP systems
- IT outsourcing
- Virtualization and Cloud Computing
- Data security
Part 2
- Aggregations between enterprises
- Groups: definition and types. The unity of the enterprise and the consequences in terms of profitability
- The reasons that explain the establishment of the groups
- The establishment and the reorganization of the groups
- The structure of the groups and the operating mechanisms: the problem of transfer pricing
- The consolidated financial statements