Theme 9. Firm personnel

1. The labor relations and labor collective at the enterprise. Division of workers. Structure of the production and industrial personnel. Classification of workers.

2. Concept of a payroll of workers. Indicators of number of workers.

3. Indicators of the movement of personnel.

4. HR department of the enterprise: functions, structure, efficiency of activity.

Questions for discussion:

1. What is the a labor market?

2. Name the essence of state regulation of a labor market.

3. What are structure, content and sources of formation of a manpower?

4. What is the human resource management at the enterprise?

Theme 10. Expenses of firm

1. Concept of prime cost. Group of prime cost on elements of expenses. Calculation of prime cost of separate products.

2. Classification of expenses. Minimization of expenses in the short-term and long-term periods.

3. Prime cost planning: absolute measures, relative indicators.

4. Classification of indicators of prime cost. Major factors of decrease of prime cost.

Questions for discussion:

1. What are the expenses? What are types of expenses?

2. What is structure of product (prime) cost?

3. What are methods of the accounting of expenses for production and production realization?

4. What are structure and criteria of distribution of overheads?

Theme 11. Finance of firm

1. The major financial concepts. Financial environment of the enterprise. Main sources and ways of financing.

2. Assessment of the major factors defining a financial state and solvency.

3. Characteristics of cash flows of the enterprise.

4. Generalization of results of a financial condition of the enterprise and definition of ways of financial improvement.

Questions for discussion:

1. Name the main components of the financial mechanism.

2. What is the financial resources of the enterprise?

3. Name the sources of formation of financial resources of the firm.

4. Name the role of the credits in enterprise activity.

Theme 12. Pricing of firm

1. A price role in compensation of costs of production and realization of goods, production stimulation, improvement of quality of production, regulation of supply and demand.

2. Types of the prices, their interrelation and interdependence.

3. Organization and forms of the state control of the prices. Types of control of the prices.

Questions for discussion:

1. Consider main types and structure of the price. Characterize pricing stages.

2. Determine the planned size of the price by various methods on the basis of the planned product cost.

3. What indicators are used in pricing on goods and services of firm?

Theme 13. Economic efficiency of production and profit of firm

1. Essence and value of economic efficiency of production in modern conditions.

2. Concept of profit of the enterprise. The size of profit and factors influencing its change.

3. Concept of profitability. Profitability level. Calculation of level of the general indicators of profitability.

Questions for discussion:

1. Name the concept and attribute of liquidity.

2. Name the indicators of financial stability.

3. What is the capital investments? What are methods of the accounting of a time factor?