Introduction to Business
predmet
Cilji predmeta
To introduce students to basic categories in business.
To develop knowledge that enables faster and better understanding of specific business courses in further study years.
To develop understanding of the nature and problems of business processes in companies and other organizations.
Vsebina predmeta
1. Introduction: companies and other organizations
2. Business process, phases in the business process, business process resources
3. Assets and liabilities in an organization
4. Theoretical aspects of production ant their relation to business practice in companies and other organizations
5. Costs and their different classifications
5.1. Cost behavior and related concepts: fixed costs, variable costs, marginal costs, cost elasticity, break-even point, optimal quantity of production
5.2. Relationship between the theory of production and the theory of costs
5.3. Amortization and depreciation, labor cost, cost of material, cost of services
5.4. Product costing and related concepts: cost centers, direct and indirect costs, costing methods
6. Pricing in organizations
7. Performance of organizations
7.1. Revenues and expenses
7.2. Profit and loss
7.3. Productivity, efficiency, profitability
7.4. Differences in performance measurement between companies and other organizations
8. Investments
8.1. Types of investments
8.2. Investment valuation methods
Nosilci predmeta
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