Benedetto Cotrugli
Benedetto Cotrugli, RAUGEO ' (Latin Benedictus de Cotrullis, Kroat Benedict Kotruljević. ) (* 1416 in Ragusa / Dubrovnik, † 1469 in L' Aquila) was one of Dubrovnik -derived, active in Naples economist of the Renaissance.
Life
Cotrugli came from Ragusa, Croatia, therefore, led as suffix " RAUGEO ". He was the son of Giacomo Cotrugli and Nicoletta Illich. Both his father and his grandfather Michele were traders. The grandfather had, inter alia, the end of the 14th century the salt flats leased in Apulia and the coin of Naples.
As of 1451, the dealer lived in Naples, where he also wrote his four -volume work " Della et del Mercante Mercatura perfetto ", which is known as a precursor of a general trade theory. Only in 1573 it was printed in Venice.
On the last page is stated: Finisce l'opera de mercatura, dettata by M. Benedetto di Cotrugli a Francesco de Deo gracias Steffani. ( The work on the purchase of craftsmanship is completed, dictated by M. Benedetto Cotrugli, thanks to Francesco de Steffani be to God ).
The four-volume work contains 50 chapters. The first book deals with the origin of the commercial trade, the personality of the merchant as well as universal, such as in Chapter 13, the double-entry bookkeeping - which, however, Luca Pacioli already in his 1494 printed book " Summa de arithmetica, geometria, proportioni e Proportionality " treated, and it even noted to pass familiar.
In the second book Cotrugli writes about the Holy Mass, prayers, alms, permitted and impermissible; the third book deals with the wisdom of the merchant, discretion, courtesy, humility, serenity, ....
In the fourth book of the domesticity of the merchant, his thrift, clothing and education of the children 's speech.
However, not to be underestimated is Cotruglis sailing manual for the Mediterranean, De navigatione liber, a manuscript from 1464 and thus the oldest known relevant works.
Honors
The Croatian state devoted Cotrugli (as presumed inventor of double-entry bookkeeping ) 2007 silver 150 kuna commemorative coin. Benedetto Cotrugli is named after the Cotrugli business school with branches in Zagreb, Belgrade and Ljubljana.