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Обычная версия сайта
20
Июнь

Экономика предприятия

2025/2026
Учебный год
RUS
Обучение ведется на русском языке
3
Кредиты
Статус:
Курс обязательный
Когда читается:
2-й курс, 4 модуль

Преподаватели

Программа дисциплины

Аннотация

The purpose of Economic of the Firm course is to acquaintance students majoring in economics and management with the way modern business practices are organized. It covers the topics of firm types, their lifecycle and associations as well as the structure of financial statements and information it can provide for managers. The core topics of the course focus on policies to rise firm efficiency and on the way fixed and current assets are used to create a stream of profits and cash flows.
Цель освоения дисциплины

Цель освоения дисциплины

  • The course aims to form a holistic view on different aspects of functioning of firms in the modern economy, develop skills in using tools to analyze efficiency of enterprises. Practical classes are based on solving problems and conducting complex economic calculations, which help to understand the specifics and provide basic tools for the work of an economist and a financial manager in a firm. Classes aim to form the habits of practical economic thinking and the ability to see opportunities for optimizing the activities of an enterprise, assess the level of economic efficiency, as well as determine the choice of an economically feasible strategy and tactics of firms.
Планируемые результаты обучения

Планируемые результаты обучения

  • Be able to understand the notion of a firm;
  • Be able to istinguish between different legal forms of organizations
  • Be able to name different classifications of organizations
  • Be able to choose between different legal forms of organizations depending on goals, financial needs, desired level of liability and ease of selling the share of the business or attracting new owners
  • Be able to know three types of statements of each firm: the balance sheet, the income statement, and the cash flow statement, and information they can provide
  • Must know and understand relationships between different types of fixed (non-current) assets and their role in business operations
  • Must know and understand relationships between different types of depreciation and amortization policy’s, their distinctive features and ways to calculate them
  • Must know and understand relationships between indicators and ratios that show efficiency with which fixed assets are used and ways to improve it
  • Be able to know and understand relationships between different types of current assets and their role in business operations
  • Be able to judge how efficiently the firm uses its assets using the concept of working capital and turnover rations
  • Be able determination of the need for working capital
  • Be able propose measures to improve efficiency of different parts of working capital
  • Be able to know and understand relationships between different types of costs
  • Be able to analyze cost structure of a firm
  • Be able to apply the main methods of cost calculation and distribution of indirect costs (basic cost allocation, direct-costing, activity-based costing)
  • Be able to apply break-even analysis and name its strengths and weaknesses
  • Be able to know and understand different types of firm income measurements
  • Be able to calculate profitability ratios and apply them to rise firms efficiency
  • Be able to apply Strategic Profit Model in firm analysis and decision-making
  • Be able to read and interpret business press articles with analytics concerning specific firms
Содержание учебной дисциплины

Содержание учебной дисциплины

  • 1. Introduction to the economics of the firm
  • 2. Fixed (non-current) assets
  • 3. Current assets and working capital
  • 4. Cost structure
  • 5. Income and profit
Элементы контроля

Элементы контроля

  • неблокирующий Work in Class
  • неблокирующий Test
  • неблокирующий Exam
Промежуточная аттестация

Промежуточная аттестация

  • 2025/2026 4th module
    0.3 * Work in Class + 0.5 * Exam + 0.2 * Test
Список литературы

Список литературы

Рекомендуемая основная литература

  • Fundamentals of corporate finance, Brealey, R. A., 1995
  • Fundamentals of corporate finance, Brealey, R. A., 2018
  • Management accounting for decision makers, Atrill, P., 2009
  • Management accounting for decision makers, Atrill, P., 2012
  • Management and cost accounting, Drury, C., 2012
  • Management and cost accounting, Drury, C., 2015

Рекомендуемая дополнительная литература

  • Розанова, Н. М.  Экономика фирмы в 2 ч. Часть 1. Фирма как основной субъект экономики : учебник для вузов / Н. М. Розанова. — Москва : Издательство Юрайт, 2023. — 187 с. — (Высшее образование). — ISBN 978-5-534-01742-7. — Текст : электронный // Образовательная платформа Юрайт [сайт]. — URL: https://urait.ru/bcode/511745 (дата обращения: 04.07.2025).
  • Розанова, Н. М.  Экономика фирмы в 2 ч. Часть 2. Производственный процесс : учебник для вузов / Н. М. Розанова. — Москва : Издательство Юрайт, 2023. — 265 с. — (Высшее образование). — ISBN 978-5-534-02104-2. — Текст : электронный // Образовательная платформа Юрайт [сайт]. — URL: https://urait.ru/bcode/513066 (дата обращения: 04.07.2025).
  • Экономика организации : учебник и практикум для среднего профессионального образования / под редакцией А. В. Колышкина, С. А. Смирнова. — Москва : Издательство Юрайт, 2023. — 498 с. — (Профессиональное образование). — ISBN 978-5-534-06278-6. — Текст : электронный // Образовательная платформа Юрайт [сайт]. — URL: https://urait.ru/bcode/516314 (дата обращения: 04.07.2025).

Авторы

  • Орлова Екатерина Дмитриевна
  • Телехов Игнатий Игоревич