Economy of agri-food businesses

Provide knowledge about the company and its relationships with the principal economic corporations, business classification, the economy and the financial statements. Develop expertise on budget and industrial accounting indicators in order to assess the cost and profitability of the company. to introduce the business plan with particular reference to the agro-food business.

Lectures and exercises (classroom and company)

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

the teacher inserts the slides to the lessons and the reference bibliography after each lesson in studium