Search results for " economia aziendale"
showing 10 items of 487 documents
Il rendiconto finanziario
2023
Il capitolo tratta del rendiconto finanziario. La struttura è quella presentata dal principio OIC 10. Con l’ausilio di un esempio sono individuate le fonti documentali e definite le procedure per la costruzione del documento riepilogativo contabile. È evidenziato il potenziale informativo del documento, dal quale possono trarsi determinazioni quantitative utili alla costruzione di indicatori di performance aziendali. Il capitolo ha quindi per obiettivi di apprendimento la conoscenza della struttura e dell’articolazione del rendiconto finanziario, le sue modalità di costruzione e la capacità di lettura del documento per lo svolgimento di analisi di performance aziendali.
A Dynamic Framework for Sustainable Open Innovation in the Food Industry
2022
PurposeThis study aims to take a holistic perspective to investigate how open innovation supports sustainability and the contribution to the Unite Nations (UN) Sustainable Development Goals (SDGs).Design/methodology/approachThe study is based on an in-depth single case study of Andriani SpA, a leading Italian company in the food industry. The case is built by triangulating data from direct observations, documentary analysis and semi-structured interviews.FindingsThe findings show an organization that has developed its competitive advantage by adopting open innovation to embed sustainability in its strategy and business model. The case study complements the understanding of how open innovati…
Designing Dynamic Sustainable Business Models to Assess the Feasibility of an Industrial Symbiosis: The Case of the Retro-Port Area of Trieste
2023
This study evaluates the managerial sustainability of implementing a decision support system for industrial symbiosis through a recent business modeling methodology. The decision support system is intended to facilitate the identification of implementable industrial symbiosis good practices in a pilot project located in the industrial retro-port area of Trieste. To evaluate the feasibility of this project, a qualitative “Dynamic business model canvas for sustainability” was designed and supported by a system dynamics approach using causal loop diagrams. The study analyzed various governance scenarios for managing the decision support system (public, private, or public–private partnership) a…
Evaluation of asset replacement strategies considering economic cycles: lessons from the machinery rental business
2015
Contains fulltext : 144492.pdf (Publisher’s version ) (Open Access) In businesses with heavy capital investments, the effective management of assets is crucial, in particular in the fleet rental business where assets are the major source of revenues. One important question in this regard concerns the replacement of used assets and the purchase of new assets. Thus, the objective of this study is to evaluate performance effects of asset replacement strategies. In order to maximise net cash flow of a rental company for construction machinery, a range of scenarios investigating the timing and nature of policies for replacing the fleet are analysed. Simulation findings are then discussed to gene…
Modelling and assessing public health policies to counteract Italian measles outbreaks
2021
This study aims to understand, through explanatory research, the key factors that led to the 2017 measles outbreak in Italy, the causes of the low level of immunisation and the causes of possible cyclical phenomena of measles epidemics. This topic's comprehension has required a holistic approach, merging epidemiological aspects, socioeconomic aspects (including the evolution of mistrust in vaccinations, infodemy and fake news) and health law constraints. A specific SIR System Dynamics (SD) model was built to reproduce the relevant cause-and-effect relationships between social interactions, the public institutions behaviour and the measles outbreaks. SD results permit the assessment of the h…
Performance Management in Local Government: The Application of System Dynamics to Promote Data Use
2014
The purpose of this article is to demonstrate how system dynamics can be used to enrich performance management in local government, focusing specifically on how the development of conceptual and simulation system dynamic models can foster a shared view of the relevant system among stakeholders to overcome factors that limit data use. Responding to this purpose, we present a normative case study on how key drivers can be used to foster a shared view of the residential refuse collection system for supporting policy and process changes. A major finding from our research, however, is that performance management cannot overlook the broader forces of citizenship outcomes that impact the community.
Business model scaling and growth hacking in digital entrepreneurship
2023
Creating an innovative product and validating an innovative business model may not be enough for digital startups to be competitive. To grow fast and expand globally, digital startups need to innovate their business model during the scaling phase. A pragmatic approach has recently been proposed to support digital entrepreneurs engaging in business-model innovation during the scaling phase (i.e., business-model scaling), a strategy known as growth hacking. However, we know little about its theoretical grounding and how effective growth hacking is, as businesses lack methodologies to assess its effectiveness before committing resources and investments. To fill this gap, we developed a method …
Addressing Patients Mobility through a Dynamic Performance Management perspective: the case of Sicily
Al giorno d'oggi molte regioni italiane sperimentano il fenomeno della mobilità sanitaria passiva, consistente nella tendenza dei loro residenti a rivolgersi ad altri sistemi sanitari regionali, spesso caratterizzati da miglior reputazione, per ricevere assistenza sanitaria. Poiché il Servizio Sanitario Italiano (SSN) è pubblico e regionalizzato, ogni governo regionale ha la responsabilità di prestare assistenza sanitaria ai propri residenti, garantendo al contempo ad ogni cittadino la libertà di essere curato fuori dalla propria giurisdizione, e compensando le regioni di destinazione per i servizi sanitari resi ai non residenti. Nonostante tale diritto di scelta sia un punto di forza del S…
A dynamic performance management approach to support local strategic planning
2015
In spite of efforts devoted in the last decades to local strategic planning, such field of research and practice has been frequently characterized by a lack of implementation. We argue here that this phenomenon is due to the limitations of the static and linear approach to local strategic planning in fostering the development of common shared view among policy makers on the relevant system's structure and behavior. By means of a case-study, we illustrate how an approach based on system dynamics modeling applied to Performance Management can be useful to overcome such weaknesses. The proposed approach enhances a better understanding of the causes and effects related to adopted policies, unde…