L'impresa: che cos'è? Visione economica, giuridica e organizzativa

This volume is the first part of the text "Decision-making tools for the firm. Handbook for engineers and technicians who must make economic decisions". It offers guidance to students and professionals who find themselves having to make decisions that affect the economic dimension of the firm. We start from the description of the firm, which has its own characteristics and interacts with other economic agents within a specific law framework. The second step analyses the accounting system as a source of infor-mation that can be used to make decisions. Finally, third part presents the criteria to be adopted to cor-rectly take some of the main short and long-term decisions that characterize the management of a busi-ness. Many different skills contribute to the functioning of the company and its management; in the same way different disciplinary perspectives are functional analysis and are essential for a complete def-inition. So, this part, dedicated to the identification of the concept of firm, begins with the economic defi-nition of the company, aimed at framing its role within the general economic context. In this sense, the concept of profit is introduced, as an indicator of the ability to generate value, through the achievement of business objectives and appreciation by the market. In the following chapters, this ideal type will be integrated and concretized through the legal definition of firm and through the description of the organi-zational forms it assumes.