Theory: 50 %

Practice: 50 %

Recommended semester: 4

Study mode: full-time

Prerequisites:

Evaluation type: exam

Course category: compulsory

Language: english

Responsible instructor: Dr. Tóth József

Responsible department: Department of Basic Sciences

Instructor(s): Dr. Tóth József, - nincs

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:

Enterprise, the company, its aims, forms of enterprise, their characteristics. Functions of a company, objectives. The place of the enterprise in the social system. Outline of the production process, economic evaluation, basic indicators. Income side of the production process, basic categories. Basics of cost management in the enterprise system. 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. Methods of costing Simple unit costing. Unit costing, replacement costing. Machine cost, total cost, net producer price calculation. Profit, income, profitability. Questions of economy, efficiency, methods of determination. Production function. Purpose, concept, forms of planning. Investment and financing, return on investment. Basic concepts of business accounting, assets, accounts. Economic events and assets. Fundamentals of controlling. Marketing, the marketing mix. Basic marketing strategy. Exercises: working through the topics covered in the lecture, solving calculation problems.

Course content - seminars:

Acquired competences:
Knowledge:

Skills:

Attitude:

Autonomy and responsibilities:

Additional professional competences:

The student will be familiar with the concepts and indicators of the management of an economic organisation. 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.

Requirements, evaluation, grading:
Mid-term study requirements:
Mid-term study requirements: six essays in the practicals (2nd, 4th, 6th, 8th, 10th and 12th week). Papers cannot be made up or corrected. Passing the examination is conditional upon 50% of the points being obtained. The essays are written in the classroom in the case of attendance or on an electronic platform (Neptun UniPoll) in the case of distance learning.
Exam requirements:

Generative AI usage:

Not specified

Study aids, laboratory background:

Compulsory readings:

Recommended readings:

Compulsory: Educational resources hosted on the Neptun or Teams interface.