Università Roma Tre

PART ONE: The company balance sheet

The flow-rate model for representing business dynamics.
- The residual rights of the owners of the enterprise to the wealth produced: the dual aspect principle and the analysis of the sources and uses of resources
The objectives and cognitive limits of accounting:
- the accounting principles;
- accounting systems and accounting methods
The Balance Sheet and the Profit and Loss Account:
- Fixed assets and depreciation, net working capital.
- Inventories and cost of sales
- The Cash Flow Statement and cash flow analysis: the derivation of cash flows.
- Income Statement reclassifications

Balance sheet analysis: profitability, profitability, efficiency and financial indicators

Reference text
R.Anthony, D. F. Hawkins, D. Macrì, K.A. Merchant. The Balance Sheet. Economic analysis for decision making and performance reporting. McGraw-Hill - XV edition. Chapters 1 to 11

SECOND PART: Sustainability in strategic business management

The enterprise as a complex and sustainable system
- Founding principles and corporate sustainability
- The role of stakeholders in addressing sustainability: Agenda 2030-Global Compact-European Union Green Paper, sustainable finance;
- Sustainable strategic management: articulation of strategy - values - objectives - choices resulting from internal and contextual conditions - SWOT analysis;
- Activities and relations for defining a strategy - the value chain and the chain of relations

The context relevant to the enterprise - market and sector analysis
- Description of the competitive context: Porter's five competitive forces model
- Strategic groupings

Sustainable business model
- Concept of value and shared value
- The circular business model paradigm in the principles of the green economy



Sustainable business model
- concept of value and shared value;
- The circular business model paradigm in the principles of the green economy

Sustainable strategic management

- Competitive advantage: concept, determinants and durability
- Cost advantage, differentiation and focus
- Competitive strategies: cost leadership, differentiation, focus
- Collaboration strategies: strategic alliances
- Growth strategies: integration, diversification, internationalisation
- Environmental and social value creation strategies: impact of environmental and social strategies on competitive advantage; areas of intervention
- Strategic and sustainability plan: elaboration and contents

Reference text
Matteo Caroli, Economia e gestione sostenibile delle imprese, McGraw-Hill - 2021

R.Anthony, D. F. Hawkins, D. Macrì, K.A. Merchant. Il Bilancio. Analisi economiche per le decisioni e la comunicazione della performance. McGraw-Hill – XV edizione. Capitoli da 1 a 11

Matteo Caroli, Economia e gestione sostenibile delle imprese, McGraw-Hill – 2021 Capitoli 1, 2, 4, 5, 6