Business administration consists of the orderly recording and processing of information, mostly of an economic nature, on the facts of the company's management, in order to provide a standardised representation of the company's equity, economic and financial situation and to provide a basis for the evaluation of the related performance aimed primarily at external stakeholders.
The perspective of General Accounting is therefore flanked by that of Management Accounting, which aims to collect and prepare accounting information to assist management and orient it towards the achievement of the company's objectives.
Management Accounting information is the basis of the Management Control System, which has two main purposes: 1) to provide relevant information to support managers in making cost-effective decisions; 2) to provide information to support the planning and control process of corporate organizations.
The topic of Business Administration is introduced to engineering students through different courses in the Bachelor's and Master's degree, in a more in-depth way in the course of Management Engineering studies and at a more introductory level in other Engineering curricula.
- Cainarca Gian Carlo
- Cincotti Silvano
- Massa Silvia