Programme

The course will be structured into several progressive modules designed to provide students with an integrated view of the pharmacy as enterprise, its managerial logic, and the dynamics that regulate its functioning within the current economic and social context. The first module will be dedicated to the foundations of business economics and the system of corporate decision-making. The notion of the firm as a system aimed at satisfying human needs, through the production of goods and services, will be introduced with reference to community needs and the social function performed by enterprises operating in sectors of high public relevance, such as the healthcare.
The second module will explore in depth the categories of legal entity and economic entity, analyzing their function within enterprise systems and their role in guiding decision-making processes. The main legal forms provided by the regulatory framework will be extensively examined, highlighting how regulatory configurations influence ownership structures, the distribution of responsibilities, and governance mechanisms. This examination will enable students to understand how the separation between ownership, control, and management may take on different configurations depending on the institutional form adopted and the operational context in which the enterprise operates. The analysis will be complemented by references to theoretical models that explain the interaction between legal and economic actors within corporate governance processes, with the aim of providing an interpretative framework applicable to heterogeneous organizational realities. The third module will address the classification of types of firms and the positioning of the pharmacy within the economic system. The hybrid nature of the pharmacy, situated at the intersection between healthcare service and economic activity, will be analyzed by considering its specific features: the high level of regulation, its relationship with the pharmaceutical supply chain, and the need to maintain a balance between economic sustainability and ethical principles. The fourth module will explore the management cycle. The fundamental phases of the managerial process will be illustrated: procurement, inventory management, product storage, service delivery to the customer-patient, and post-sale activities. Particular attention will be devoted to the dynamics of the pharmaceutical supply chain, inventory management, prevention of stockouts, and order planning. Students will also be guided in understanding the operational logic that ensures efficiency and continuity of service. The fifth module will focus on the organization of the pharmacy. Applicable organizational models and their adaptability to the specific context, will be examined in the analysis of role definition, the distribution of responsibilities, and coordination among functions. The sixth module will address accounting and financial statements in a simplified yet detailed mannerrelative to basic notions. The objective will be to provide students with the tools necessary to understand the accounting method, the main accounting records, and the structure of financial reporting documents. Specifically, the financial statements will be presented as an essential information tool for assessing the economic and financial performance of the pharmacy as enterprise, with particular attention to indicators of profitability, liquidity, and solidity. The seventh module will cover corporate assets in their tangible and intangible components. The characteristics of tangibles will be analyzed, as well as the growing role of intangibles, including reputation, human capital, and customer relationships.
The eighth module will be dedicated to business viability and sustainability. Business viability will be presented both as a condition of balance between costs, revenues, and long-term objectives and as a guiding principle for managerial choices. In this module, students will also have the opportunity to apply the practical knowledge acquired in the accounting module, particularly in relation to assessments based on the interpretation and analysis of margins and ratios. Finally, business sustainability, expressed through the Sustainability Report, will be addressed from an integrated perspective considering economic, social, and environmental dimensions. In addition to theoretical lectures, the course will also include practical exercises and, where possible, contributions and seminars by academics or professionals in the field, focusing on specific sections of the course as in-depth analyses.

Core Documentation

Given by request

Attendance

Not mandatory.

Type of evaluation

Written exam divided into: a practical part and a theoretical part.