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http://studopedia.su/10_13534_istochniki-informatsii-ekonomicheskoy-statistiki.html
http://xn--80aatn3b3a4e.xn--p1ai/book/3559/139931/%D0%9C%D0%B5% D1%82%D0%BE%D0%B4%D1%8B% 20%D0%BA%D0%BB%D0%B0%D1%81%D1%81%D0% B8%D1%84%D0%B8%D0%BA%D0%B0%D1%86%D0%B8%D0%B8% 20%D0%B8%20%D0%B3%D1%80%D1%83%D0%BF%D0%BF%D0%B8% D1%80%D0%BE%D0%B2%D0%BA%D0%B8%20%D1%81%D1%82% D0%B0%D1%82%D0%B8%D1%81%D1%82%D0%B8%D1%87%D0%B5% D1%81%D0%BA%D0%BE%D0%B9%20%D0%B8%D0%BD%D1%84%D0%BE% D1%80%D0%BC%D0%B0%D1%86%D0%B8%D0%B8.html
http://economy-ru.com/ekonomicheskaya-statistika/istochniki-statisticheskoy-informatsii-chto-25094.html
http://www.grandars.ru/college/ekonomika-firmy/ekonomicheskaya-informaciya.html
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 Lionel Charles Robbins, Baron Robbins
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Экономическая наука – это наука, изучающая человеческое поведение с точки зрения соотношения между целями и ограниченными средствами, которые могут иметь различное употребление.
https://ru.wikipedia.org/wiki/%D0%A0%D0%BE%D0%B1% D0%B1%D0%B8%D0%BD%D1%81,_%D0%9B%D0%B0% D0%B9%D0%BE%D0%BD%D0%B5%D0%BB
http://seinst.ru/page712/
http://www.studylecturenotes.com/management-sciences/economics/78-lionel-robbinsbaron-robbins
https://en.wikipedia.org/wiki/Lionel_Robbins
https://tvhe.wordpress.com/2008/10/26/quote-5-lionel-robbins-definition-of-economics/
http://www.econlib.org/library/Enc/bios/Robbins.html !!!
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Economics (UK English: /iːkəˈnɒmɪks/, /ɛkəˈnɒmɪks/;[1] US English: /ɛkəˈnɑːmɪks/, /ikəˈnɑːmɪks/[2][3]) is "a social science concerned chiefly with description and analysis of the production, distribution, and consumption of goods and services" according to the Merriam-Webster Dictionary.[2] The discipline was renamed in the late 19th century primarily due to Alfred Marshall from "political economy" to "economics" as a shorter term for "economic science" at a time when it became more open to rigorous thinking and made increased use of mathematics, which helped support efforts to have it accepted as a science and as a separate discipline outside of political science and other social sciences.[4][5][6][7]
Economics focuses on the behaviour and interactions of economic agents and how economies work. Consistent with this focus, textbooks often distinguish between microeconomics and macroeconomics. Microeconomics examines the behaviour of basic elements in the economy, including individual agents and markets, their interactions, and the outcomes of interactions. Individual agents may include, for example, households, firms, buyers, and sellers. Macroeconomics analyzes the entire economy (meaning aggregated production, consumption, savings, and investment) and issues affecting it, including unemployment of resources (labour, capital, and land), inflation, economic growth, and the public policies that address these issues (monetary, fiscal, and other policies).
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Other broad distinctions within economics include those between positive economics, describing "what is", and normative economics, advocating "what ought to be"; between economic theory and applied economics; between rational and behavioural economics; and between mainstream economics and heterodox economics.[8]
Economic analysis can be applied throughout society, as in business, finance, health care, and government. Economic analyses may also be applied to such diverse subjects as crime,[9] education,[10] the family, law, politics, religion,[11] social institutions, war,[12] science,[13] and the environment.[14] Education, for example, requires time, effort, and expenses, plus the foregone income and experience, yet these losses can be weighted against future benefits education may bring to the agent or the economy. At the turn of the 21st century, the expanding domain of economics in the social sciences has been described as economic imperialism.[15] The ultimate goal of economics is to improve the living conditions of people in their everyday life.[16]
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http://www.businessdictionary.com/definition/independent-enterprise.html
http://dictionary.cambridge.org/dictionary/english/enterprise
Enterprise is an independent subject which has rights of legal entity and carries out production, research and commercial activities with the purpose to receive the income ( the profit).
Предприятие является самостоятельным субъектом, который имеет права юридического лица и осуществляет производство, исследовательской и коммерческой деятельности с целью получения дохода (прибыли).
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 Maslow Pyramid
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Maslow's (1943, 1954) hierarchy of needs is a motivational theory in psychology comprising a five tier model of human needs, often depicted as hierarchical levels within a pyramid.
Maslow wanted to understand what motivates people. He believed that people possess a set of motivation systems unrelated to rewards or unconscious desires.
Maslow (1943) stated that people are motivated to achieve certain needs and that some needs take precedence over others. Our most basic need is for physical survival, and this will be the first thing that motivates our behaviour. Once that level is fulfilled the next level up is what motivates us, and so on.
maslow's hierarchy of needs five stage pyramide
This five stage model can be divided into deficiency needs and growth needs. The first four levels are often referred to as deficiency needs (D-needs), and the top level is known as growth or being needs (B-needs).
The deficiency needs are said to motivate people when they are unmet. Also, the need to fulfil such needs will become stronger the longer the duration they are denied. For example, the longer a person goes without food, the more hungry they will become.
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One must satisfy lower level deficit needs before progressing on to meet higher level growth needs. When a deficit need has been satisfied it will go away, and our activities become habitually directed towards meeting the next set of needs that we have yet to satisfy. These then become our salient needs. However, growth needs continue to be felt and may even become stronger once they have been engaged. Once these growth needs have been reasonably satisfied, one may be able to reach the highest level called self-actualization.
Every person is capable and has the desire to move up the hierarchy toward a level of self-actualization. Unfortunately, progress is often disrupted by a failure to meet lower level needs.
Life experiences, including divorce and loss of a job may cause an individual to fluctuate between levels of the hierarchy. Therefore, not everyone will move through the hierarchy in a uni-directional manner but may move back and forth between the different types of needs.
Maslow noted only one in a hundred people become fully self-actualized because our society rewards motivation primarily based on esteem, love and other social needs.
The original hierarchy of needs five-stage model includes:
1. Biological and Physiological needs - air, food, drink, shelter, warmth, sex, sleep.
2. Safety needs - protection from elements, security, order, law, stability, freedom from fear.
3. Love and belongingness needs - friendship, intimacy, trust and acceptance, receiving and giving affection and love. Affiliating, being part of a group (family, friends, work).
4. Esteem needs - achievement, mastery, independence, status, dominance, prestige, self-respect, respect from others.
5. Self-Actualization needs - realizing personal potential, self-fulfillment, seeking personal growth and peak experiences.
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Definition: A market economy is when competition from free enterprise makes economic decisions. It allows the laws of supply and demand to direct the production of goods and services. Supply includes natural resources, capital, and labor. Demand includes purchases by consumers, businesses and the government.
Producers sell their wares at the highest price consumers will pay. At the same time, shoppers look for the lowest prices for the goods and services they want.
Workers bid their services at the highest possible wages that their skills allow. Employers seek to get the best employees at the lowest possible price.
Capitalism requires a market economy to set prices and distribute goods and services. Socialism and communism use a command economy to set a central plan. Market economies evolve from traditional economies. Most societies in the modern world have elements of all three types of economies. That makes them mixed economies.
Six Characteristics of a Market Economy
Four Market Economy Advantages
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Four Market Economy Disadvantages
The key mechanism of a market economy is competition. As a result, it has no system to care for those who are at an inherent competitive disadvantage. That includes the elderly, children and people with mental or physical disabilities.
Second, the caretakers of those people are also at a disadvantage. Their energies and skills go toward caretaking, not competing. Many of these people might become contributors to the economy's overall comparative advantage if they weren't caretakers.
That leads to the third disadvantage. The human resources of the society may not be optimized. For example, a child who might otherwise discover the cure for cancer might instead work at McDonald's to support her low-income family.
Fourth, the society reflects the values of the winners in the market economy. That's why a market economy may produce private jets for some while others starve and are homeless. A society based on a pure market economy must decide whether it's in its larger self-interest to care for the vulnerable. If it decides it is, the society will grant the government a significant role in redistributing resources. That’s why there are so many mixed economies. Most so-called market economies are mixed economies. (Source: Louis Putterman, Markets vs. Controls, Brown University.)
Market Economy Examples
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In a free market economy, the ‘invisible hand’ of supply-and-demand market forces defines what is produced, in what quantity, and at what price.
A market economy is a type of economic system in which the trading and exchange of goods, services and information takes place in a free market. A market economy may therefore also be known as a free market economy. The phrase is typically applied to countries or administrative regions that follow this approach.Since free markets are governed by the law of supply and demand, the market itself will determine the price of goods and services, and this information will be made available to all participants. Businesses can decide which goods to produce and in what quantity, and consumers and businesses can decide what they want to purchase and at what price.
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The opposite of a market economy is a planned economy, where the government decides what to produce, in what quantity, and to be sold at what price.
Mixed economies blend market and planned economies, meaning that the government will have some role in regulating the market, but all other activity will be driven by the decisions of buyers and sellers.
Since the government will always have some level of regulatory control, no country operates as a free market in the strict sense of the word, but we generally say that market economies are those in which governments attempt to intervene as little as possible, while mixed economies include elements of both capitalism and socialism.
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In Québec, enterprises can carry on a business in a number of legal forms. Summary descriptions of the principal legal forms are presented below.
Sole proprietorship
A sole proprietorship is an enterprise that is owned and operated by one person only. This person is often called a "self-employed person."
Such an enterprise has no legal existence, juridical personality or patrimony separate from that of its owner.
To summarize, a natural person who operates a sole proprietorship is often said to “work for him or herself.” Moreover, since the person is the sole proprietor of the enterprise, all profits made and, where applicable, all losses incurred are that person's alone.
Business corporation (corporation)
A business corporation (also called a "corporation" or "legal person") is a separate legal entity, and, accordingly, has its own specific rights and obligations. In Québec, business corporations are constituted, in particular, under the Business Corporations Act.
A business corporation operates an enterprise for the purpose of generating profit that will be distributed, as applicable, among its shareholders.
A business corporation:
has an existence separate from that of its shareholders;
owns property in its own name;
acquires rights and assumes obligations and liabilities;
signs contracts through its directors;
may sue or be sued in the same way as a natural person.
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General partnership (S.E.N.C.)
A general partnership is a group of persons, called "partners," who, in a spirit of cooperation, agree to carry on a common activity. The partners of a general partnership operate an enterprise, contribute to it by sharing property, knowledge or activities and share any resulting pecuniary profits or losses.Such a partnership is created through a partnership agreement and must be designated by a single name for all the partners, who are solidarily liable for the enterprise’s obligations and certain of its debts, independently of the respective shares of each partner in the partnership.
A general partnership may consist, for example, of professional offices (lawyers, notaries, dentists, etc.).
A general partnership has a head office (principal establishment) and its own name. It may sue and be sued in a civil action.
Limited partnership (S.E.C.)
A limited partnership is a partnership consisting of one or more general partners and one or more limited partners. It is created through a partnership agreement and must be designated by a single name for all the partners.
General partners contribute, above all, their work, experience and expertise. They are the sole persons authorized to administer and represent the partnership. They are solidarily liable for the partnership’s debts.
Limited partners must furnish a contribution to the common stock of the partnership. They supply money or property to the partnership and their liability with regard to the debts of the partnership is up to the amount of their contribution to the latter.
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Enterprise
The origins of enterprise
Firms start when entrepreneurs organise resources and take risks in the expectation of earning a profit. More specifically, enterprises tend to be set up for one or more of the following reasons:
To solve a problem
Some firms originate to solve a problem faced by consumers, by other firms, or by government. For example, internet comparison websites solve the problem faced by consumers of having limited time to research the whole market for the best current deals.
To exploit an idea
Many firms start in order to exploit an original idea or an invention. If the invention can be turned into a good or service which adds value, it can command a price, and earn a profit. For example, Dyson plc (Dyson Group plc) was established by James Dyson to exploit his inventions and designs created and produced when he was in his early twenties.
To fill a gap
Some firms start because the entrepreneur identifies a gap in an existing or emerging market, such as online delivery businesses, like Amazon.
Because it can produce at lower cost
Many firms enter a market because to produce an existing product more cheaply, or more effectively, than existing firms in the market. For example, Tesco plc started in 1919 when co-founder Jack Cohen sold cheap groceries from a single stall in London’s East End.
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To exploit knowledge
Many firms exploit information that is not readily available, such as estate agents and travel agents, like Kuoni.
In all cases, entrepreneurs anticipate that they will be successful and earn themselves a profit for their personal risk-taking and entrepreneurial skill. Private firms can only survive if they satisfy consumer demand effectively.
Financing enterprise
Entrepreneurs need finance to test, produce, and distribute their products. Finance can be obtained from a number of sources, including:
The entrepreneur’s own funds, called private equity
Selling shares in their business, called share capital
Borrowing from individuals, banks via loans and mortgages, or from other firms
Credit from suppliers, which is similar to a loan in its effect
Types of enterprise
There are several types of enterprise, each one distinguished by its legal ownership, including:
Private enterprise
Sole traders
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Первый вариант расчета: знаем затраты и объем продаж
На основе указанной формулы вы можете вычислить цену, при которой компания сможет достигнуть нулевой прибыли при имеющемся уровне затрат и плановом объеме продаж. В таком случае вы определите минимальный порог цены, который вам обеспечит достижение точки безубыточности проекта. Для того, чтобы рассчитать точку безубыточности таким способом, вам необходимо знать: постоянные расходы вашей компании, (переменную) себестоимость производства 1 единицы продукции и объем продаж, который вы планируете производить. Пороговое значение цены для нахождения точки безубыточности вы можете определить по формуле:
P = (FC+VC(X)) / Х, где VC(x) — это произведение
Второй вариант расчета: знаем цену и затраты
Данный вариант является наиболее распространенным в мировой практике. Чаще всего компания при запуске проекта знает цену, по которой рынок готов купить товар и по которой товар будет соответствовать своему рыночному позиционированию; а также знает постоянные и переменные затраты на развитие проекта. В таком случае нам необходимо определить объем, который позволит выйти на нулевую прибыль при имеющемся уровне затрат.Найти точку безубыточности в таком случае поможет формула:
X = FC / (P-VC), где VC — себестоимость 1 единицы продукции, Р — цена 1 единица товара, а FC — постоянные затраты проекта
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Третий вариант расчета: для сферы услуг и торговли
Данный вариант поможет определить точку безубыточности для сферы торговли (оптового, розничного, интернет — магазина) или для отрасли услуг. Если компания не является производственным предприятием, то рассчитать себестоимость 1 единицы товара для нее либо сложно, либо эти значения слишком разные, чтобы брать по ним среднее значение. Когда у торгового предприятия 1000 наименований по совершенно разной входящей цене, удобнее учитывать в расчетах целевую рентабельность продаж, а не фактические показатели себестоимости. Для отрасли услуг также удобнее рассчитывать точку безубыточности на основе целевой рентабельности работы.
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9.3. Методы определения безубыточности производства
Анализ соотношения "затраты - объем - прибыль" на практике иногда называют анализом точки безубыточности. Эту точку также называют "критической", или "мертвой", или точкой "равновесия". В литературе часто можно встретить обозначение этой точки как ВЕР (аббревиатура "breakeven point"), т.е. точка, или порог, рентабельности.
Для вычисления точки безубыточности (порога рентабельности) используются три метода: графический, уравнений и маржинального дохода.
При графическом методе нахождение точки безубыточности (порога рентабельности) сводится к построению комплексного графика "затраты-объем-прибыль". Для определения точки безубыточности графическим методом воспользуемся следующим примером:
Пример 6. Швейное предприятие выпускает мужские костюмы и имеет следующие показатели.
Таблица 11
Показатели швейного предприятия
Показатели Объем производства, 500 шт.
всего на единицу
Выручка от реализации, руб. 375 000 750
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http://study.com/academy/lesson/profitability-ratio-definition-formula-analysis-example.html
http://www.accountingcoach.com/financial-ratios/explanation
http://www.businessdictionary.com/definition/profitability-ratios.html
http://www.myaccountingcourse.com/financial-ratios/return-on-capital-employed
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| https://en.wikipedia.org/wiki/Balance_sheet
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The layout of a balance sheet reflects the basic accounting equation:
Assets = Liabilities + Owners' Equity
with assets listed on the left side and liabilities and equity detailed on the right. Consistent with the equation, the total dollar amount is always the same for each side. In other words, the left and right sides of a balance sheet are always in balance. Note: Some balance sheets do not use the left-right format and instead list assets on top, followed by liabilities and then equity.
Assets
Assets are the things your practice owns that have monetary value. Your assets include concrete items such as cash, inventory and property and equipment owned, as well as marketable securities (investments), prepaid expenses and money owed to you (accounts receivable) from payers. Assets also include intangibles of value, like patents or trademarks held.
On a balance sheet, assets are listed in categories, based on how quickly they are expected to be turned into cash, sold or consumed. Current assets, such as cash, accounts receivable and short-term investments, are listed first on the left-hand side and then totaled, followed by fixed assets, such as building and equipment.
The portion of equipment cost that is estimated to have been used up, based on the equipment's estimated useful life, may be subtracted from fixed assets in the form of accumulated depreciation to calculate net property and equipment. Note: Various ways to calculate depreciation can have different tax implications. Talk to your accountant or financial advisor to make the most appropriate decisions for your practice.
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Finally, total assets are tabulated at the bottom of the assets section of the balance sheet.
Liabilities
Liabilities reflect all the money your practice owes to others. This includes amounts owed on loans, accounts payable, wages, taxes and other debts. Similar to assets, liabilities are categorized based on their due date, or the timeframe within which you expect to pay them.
Current liabilities are generally due within a year of the balance sheet date and are listed at the top of the right-hand column and then totaled, followed by a list of long-term liabilities, those obligations that will not become due for more than a year.
Owners' Equity
Owners' equity (sometimes called net assets or net worth) represents the assets that remain after deducting what you owe. In simplified terms, it is the money you would have left over if you sold your practice and all of its assets and paid off everything you owe. Note: Valuing a practice can be extremely complex. Owners' equity does not necessarily represent current market value and therefore should not replace a comprehensive valuation by an expert when considering buying or selling an existing practice.
Depending upon the legal structure of your practice, owners' equity may be your own (sole proprietorship), collective ownership rights (partnership) or stockholder ownership plus the earnings retained by the practice to grow the business (corporation).
Total liabilities and owners' equity are totaled at the bottom of the right side of the balance sheet.
Remember —the left side of your balance sheet (assets) must equal the right side (liabilities + owners' equity). If not, check your math or talk to your accountant.
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| Assets are items of value an organization owns or controls. Profit-making firms acquire assets at a measurable cost and use them for generating earnings. As a result, assets must justify their place on the Balance sheet by bringing in returns. The firm's asset structure represents its strategy for earning from its asset base.
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Managers are constantly faced with financial data and concepts that they must not only understand and analyze, but also manage and communicate to others. Moreover, managers working for international companies or groups must gain a comprehensive knowledge of international accounting principles and have the ability to discuss them with the holding company or headquarter representatives by using appropriate finance terminology.
SDA Bocconi School of Management designed the Finance for Executives program specifically for these managers. Participants will develop a greater understanding and awareness of the economic implications of their decisions when it comes to planning and defining objectives, and evaluating performance. Furthermore, they will improve their ability to discuss these issues with the appropriate stakeholders.
Participants Non-financial managers working for subsidiaries controlled by foreign holding companies or for branches of international companies
General Managers of small and medium-sized companies
Managers of business units (business divisions, departments, branches) within medium and large-sized companies
Directors and Managers in the areas of Commerce & Sales, Marketing, Production, Logistics and R&D within small, medium and large-sized companies
Monday 10 July 2017
Annual report: the Profit & Loss account, the Balance Sheet and the Cash Flow Statement
Reading financial statements to evaluate financial performance
Individual tutorship: Financial statement analysis.
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• Profitability, stability, liquidity and growth indicators.
Profitability, stability, liquidity and development indicators
The relationship between the P&L account and the balance sheet: determining cash flow and analysing the causes of corporate financial pressure
The company management presents Gruppo Campari method for an efficient communication between the Financial head and non-financial managers on business results and their economic implications.
8.30-9.30 Keynote Speech
The most up-to-date performance evaluation models: performance indicators used by the stock market, credit market and in corporate-valuation strategies
Carlo Altomonte - Associate Professor of Economics of European Integration at Bocconi University. SDA Professor of Economics.
Andrea Beltratti - Full Professor of Finance at Bocconi University. Associate SDA Dean for Corporate Financial Institutions Division.
David Crackett - SDA Professor of Accounting, Control, Corporate and Real Estate Finance Department.
Andrea Dossi - Associate Dean for SDA Faculty. Professor of Management Control Systems SDA Bocconi, Bocconi University.
Learning Model
In order for participants to receive the most from the learning experience, the focus will be on key concepts, clarity and applicability of techniques and tools. The learning model will include:
Individual tutorship on financial statement analysis
Meetings with industry professionals and experts
Economic journalists keynote speech
Case analysis and discussion
Group exercises and simulations
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