Business management and statistics

Topic 7. In small business and entrepreneurial entities
production costs and product cost analysis
The composition and elements of the essence of production costs. Categorization of costs resulting from production, sales and other activities of small business entities. Production costs. Non-production costs.
Internal costs. External costs. Fixed costs. Variable costs. Direct costs. Indirect costs. Costs included in the cost of the product. Period costs. Expenses for financial activities. Extraordinary damages. Product cost and methods of its calculation. Ways to reduce the cost of the product.
Topic 8. Small business and business entities
analysis of financial activity
Indicators of financial activity of small businesses and business entities. Basic financial documents of small business and business entities. Balance. Analysis of financial activities of small businesses and business entities. Types of financial analysis and methods of conducting them. The essence, purpose and main indicators of financial planning in small business and entrepreneurship. Sources of financing for small business and entrepreneurship.

Distribution of lectures by hours

№	Name of topics	hour
II-semester
1-modul. Basics of small business and entrepreneurship: theoretical foundations and practical aspects
	The nature and meaning of small business and entrepreneurship	4
	Legal bases of types and forms of small business and entrepreneurial activities	4
	Organization and management of small business and entrepreneurial activities	4
	Organization of marketing activities in small business and entrepreneurial entities	4
	Small business and business planning	4
	Market infrastructures serving small businesses and entrepreneurs	4
	Analysis of production costs and product costs in small businesses and entrepreneurial entities	4
	Analysis of financial activities of small business and business entities	2