Theory: 50 %

Practice: 50 %

Recommended semester: 4

Study mode: full-time

Prerequisites:

Evaluation type: exam

Course category:

Language: english

Responsible instructor: Dr. Marcsa Attila

Responsible department: Department of Basic Sciences

Instructor(s):

Course objectives:
Developing an overall picture of the company. Discussing and explaining the principles of how a company works. Acquiring knowledge of the most important basic economic concepts, indicators and how to train them. In the framework of seminars, to systematise and supplement students' economic knowledge and to lay the foundations for further economic studies and subjects.

Course content - lectures:

1. The enterprise, the company, its aims, forms and characteristics. 2. Functions of the enterprise, objectives. 3. Place of the enterprise in the social system. 4. Outline of the production process, economic evaluation, basic indicators. 5. Revenue side of the production process, basic categories. 6. Basics of cost management in the enterprise system. Basic concepts. Possibilities of grouping costs, characteristics. Classification of costs by form of presentation. Classification of costs according to their relationship with the volume of production. Classification of costs by accountability. 7. Methods of costing Simple unit costing. 8. Unit costing, replacement costing. Calculation of machine cost, total cost, net producer price. Profit, income, profitability. 9. Questions of economy, efficiency, methods of determination. Production function. Purpose, concept, forms of planning. Investment and financing, rate of return. 10. Basic knowledge of business accounting, assets, accounts. Economic events and assets. 11. Marketing, marketing mix. Basic marketing strategy.

Course content - seminars:

Working through the themes of the presentations. Solving arithmetical problems, calculation of cost price, calculation of break-even point, production value, income and profitability indicators, calculation of return on investment indicators.

Acquired competences:
Knowledge:

Comprehensive knowledge of basic economic, business and legal rules and tools.

Skills:

You know the concepts and indicators of the management of economic organisations. Ability to use knowledge in a creative way to manage the resources of the workplace effectively. In carrying out his/her professional duties, he/she also cooperates responsibly with qualified professionals in the field of economics. Can assess the economic consequences of his/her work and decisions.

Attitude:

To carry out practical activities with sufficient perseverance and tolerance of monotony.

Autonomy and responsibilities:

In unforeseen decision situations, they independently thinks through and develops comprehensive, substantiating professional questions on the basis of given sources.

Additional professional competences:

Requirements, evaluation, grading:
Mid-term study requirements:
Writing six short tests every two weeks in the practical sessions. Papers cannot be replaced or corrected. Passing the examination is conditional on 50% of the points being obtained. The tests will be written in the classroom in the case of attendance or on an electronic platform (Neptun UniPoll) in the case of distance learning.
Exam requirements:

A mark (good, excellent) can be obtained for a 76% or 86% in the final examination (not in the revision examination). The colloquium is a written examination, which includes both theoretical and computational exercises. The examination will be written in the classroom in the case of in-class attendance and on an electronic platform (Neptun UniPoll) in the case of distance learning.

Study aids, laboratory background:

Segédanyagok érhetők el a Coospace felületen az aktuális előadásvázlatokkal a szorgalmi időszakban.

Compulsory readings:

A MeetStreet felületen elhelyezett oktatási segédletek.

Recommended readings:

Chikán Attila: Vállalatgazdaságtan. Aula Kiadó Kft., Budapest, 2004. ISBN: 9789638630674 (vagy újabb kiadás) Kövesi János (szerk.): Menedzsment és vállalkozásgazdaságtan. BME-GTK Typotex Kiadó, Budapest, 2007. ISBN: 9789632798271