AGRICULTURAL
UNIVERSITY OF ATHENS
Department of Food 
Science & Human Nutrition

Business Strategic Planning

Content

1. Examination of basic concepts of Strategy and Entrepreneurship (internal and external environment, Pestel, Porter, SWOT Analysis, and Marketing).
2. Examination of basic concepts in Financial Accounting (business forms, the balance sheet, the income statement, the cash flow statement, the statement of changes in equity).
3. Cost Accounting, costing and pricing.
4. Investment appraisal (ratio analysis, break even analysis, time value of money analysis, etc.).
5. Design and preparation of a business plan (case study).
6. Discussion of examples in agriculture as they emerge from everyday experience and the contemporary literature.

Learning results

The course contributes to the understanding of business strategy issues. It examines the concepts, methods and tools for shaping and implementing a business strategy.
Specifically, the aim of this course is in understanding:

  • how executives can position a business in the context of market competitive forces and thus exploit
    these and/or influence them to their advantage,
  • existing business strategy and marketing processes,
  • the information that appears in Corporate Financial Statements (Income Statement, Statement of
    Changes in Equity, Cash Flow Statement, Balance Sheet) and their Financial Analysis (ratio analysis,
    break even analysis, investment appraisal).
  • Cost accounting and pricing.
  • Designing and preparation of business plans

Bibliography

Proposed Textbook(s) for the course (in Greek):
- Mariotti S. and Glackin C. 2019. Επιχειρηματικότητα και Διοίκηση Μικρών Επιχειρήσεων. Εκδόσεις Τζιολα.
- Needles, B., Powers, M. andCrosson, S. 2016. Εισαγωγή στη Λογιστική. (επιμ.) Βενιέρης Γ., Ζήσης Β., Λοής Π., Σπαθής Χ., Σώρρος Ι., Τζελέπης Δ. Nicosia, Cyprus: BrokenHill, Αθήνα: Εκδόσεις Πασχαλίδης.
- Σπάθης Π., Τσιμπούκας Κ. 2010. Οικονομική των Επιχειρήσεων. Ελληνοεκδοτική. ΑΘΗΝΑ.

Suggested additional bibliography (optional):
- Atrill, P. and McLaney E. 2017. Accounting and Finance for Non-Specialists. 10e. Pearson.
- Barney J. and Hesterly W. S. 2015. Strategic Management and Competitive Advantage: Concepts, 4th ed. Pearson.
- Datar Srikant M. & Rajan Madhav V (in Greek). 2019. Horngren's Λογιστική Κόστους - Διοικητική Προσσέγγιση. Editors: Sorros I., Papanastasopoulos G., Georgakopoulos G., Mandilas A. Broken Hill Publications. Athens: Paschalidis.
- Fahy J., Jobber D. Αρχές Μάρκετινγκ. Εκδόσεις Κριτική, 2014.
- Hitt M., Ireland D. R. and Hoskisson R. E. 2015. Strategic Management: Competitiveness and Globalization, Cengage Learning 11th ed.

NEWSLETTER

The Department of Food Science and Human Nutrition (renamed Department of Food Science and Technology, Decree 80/27/5/13, Government Gazette A119 28/5/13) offers its students the scientific background for a rational approach to scientific and technological issues related to the food sector.
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