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This volume is the first part of the text “Decision-making tools for the firm. Handbook for engineersand technicians who must make economic decisions”. It offers guidance to students and professionalswho 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 othereconomic agents within a specific law framework. The second step analyses the accounting systemas a source of information that can be used to make decisions. Finally, third part presents the criteriato be adopted to correctly take some of the main short and long-term decisions that characterize the management of a business. Many different skills contribute to the functioning of the company andits management; in the same way different disciplinary perspectives are functional analysis and areessential for a complete definition. So, this part, dedicated to the identification of the concept offirm, begins with the economic definition of the company, aimed at framing its role within thegeneral economic context. In this sense, the concept of profit is introduced, as an indicator of theability to generate value, through the achievement of business objectives and appreciation by themarket. In the following chapters, this ideal type will be integrated and concretized through the legaldefinition of firm and through the description of the organizational forms it assumes. |
