The work aims to further develop the equations of Lino Azzini and Carlo Masini, with reference to the complementary themes of programming, planning and business control, from an analytical accounting perspective. With the use of a suitable set of symbols, it is intended to work out the investigation of synthetic and analytical determinations, ex-post and ex-ante, both of non monetary (included efficiency data) and monetary quantities. The system of quantities, integrated with “qualities”, feeds into the general and specific information system of the firm, which it is intended to analyze with particular focus to budgetary determinations of periodic income, balance sheet capital and economic capital. A central point of the research is the relationships between the “general correlation” among income components, typical of the business general exercise, and “partial correlations” proper of different partial exercises, referred to particular objects and business units, such as products, divisions, territorial areas and so on.The formulation of models, included the analytical behavioral ones, is the basic procedure widely used to increase the understanding of the real world. The implementation of our model by means of statisticalmathematical methods, included business intelligence systems, algorithms, spreadsheets, forecasting and simulation models, income “momentum” data, static and dynamic analysis, makes operational applications possible, using advanced softwares, in order to solve concrete business problems. A set of tools specifically structured for decision-making and control is thus obtained. Such a corporate economic logic has been explored by prof. Pellegrino Capaldo in his contributions (a) to business programming and planning and (b) to the relationships between the fundamental economic categories of business income and corporate capital.
Determinazioni analitiche e di sintesi, quantità fisiche e monetarie, nella logica di ottimizzazione economico-aziendale. I software applicativi. Le equazioni di Lino Azzini e di Carlo Masini: Nuovi sviluppi metodologici / G. Galassi; A. Cilloni. - In: RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE. - ISSN 1593-9154. - gennaio-febbraio 2012(2012), pp. 694-709.
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