|Teaching is organised as follows:|
|Unit||Credits||Academic sector||Period||Academic staff|
|lezione 1||2||SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES||1° sem lez||
|lezione 2||3||SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES||1° sem lez||
The course aims to explain the characteristics of the cooperative enterprises, observed in its different forms (agricultural cooperatives, labour cooperatives, producer cooperatives, consumer cooperatives, social cooperatives). In particular, the course considers the following subjects:
1. the governance of cooperatives, with regard also to the commercial law reform and with the purpose of describing governance models allowing cooperatives development;
2. the conditions of profitability of cooperative entities, with the aim to delineate an interpretative scheme of their equilibrium conditions;
3. the finance in cooperative enterprises, with the purpose of identifying the elements that characterize structure and dynamics of their cash flow.
The exam takes place in an oral form.