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Facoltā di Scienze Agrarie e Alimentari Universitā degli Studi di Milano
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Agribusiness and Farm Management
Code: G5806-
Teacher:  Roberto Pretolani
CFU subdivision: Lectures: 8
Basic aims:  Know the various segments and stakeholders, public and private, that make up the agribusiness and the relationships between them. Analysis of agricultural adaptations to changing market circumstances, agricultural policies and the allocation of production factors.
Acquired skills:  Knowledge of structural and economic characteristics of the different segments and players in the agroibusiness. The use of accounting tools for assessing the profitability of businesses and business management. The analysis of the budget.
Course contents:  Definition and measurement of the agribusiness. Analysis of segments of the agribusiness. The institutional and business services. Administration and management. The accounts as a management tool. The general accounts: corporate information system, accounting records, systems and methods, the chart of accounts. The budget: the rules of writing. Types and objectives of the budget. Cost accounting and production costs. The company's choices.
Program:  Definition and measurement of the Agribusiness
Analysis of Agribusiness aggregates
The institutional environment and business service
institutions and the international scenario
Administration and management of the agricultural farms
Accounting as a management tool
The purpose of accounting
The differents accounting systems
General accounting
Management accounting
The cost accounting exercise, partial budgets, the nature
of costs, determination of gross margins, cost of
production and opportunity cost, the allocation of joint
costs, cost analysis
The manager choices
Models and optimization methods for the management,
control management, the business plan
Prerequisites:  Knowledge concerning the characteristics of agricultural production
and the economy and agricultural policy acquired in three-year
Preparatory instructions:  Nothing
Learning materials:  R.Pieri, R. Pretolani, Il sistema agro-
alimentare in Lombardia, Rapporto 2014, FrancoAngeli,
B.Torquati, Economia e gestione dell'impresa
agraria, Edagricole, 2003. INEA, L'agricoltura italiana
conta 2003.
Slides on Internet at url :
Other info:  Oral examination
Program of Agribusiness and Farm Management (pdf version)
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