Theory and Analysis of Expenses in Textile

Teachers in charge

doc. dr. sc. Maja Stracenski Kalauz

ASSOCIATES:

dr. sc. Kristina Maršić, viši predavač

Study, Module

Textile Technology and Engineering - graduate, Module Engineering Design and Management of Textiles

Course summary

4 (2+0+2)

ECTS

6

Knowledge verification

preliminary exam, oral exam

Precondition for testing

Regular attendance of lectures, delivery of exercises and seminar papers

Lecture type

lectures, seminars, practice

Exercise type

audio practice, seminars

Subject content

Definition of terms and expense types, (i) by nature, (ii) by function, (iii) by coverage, (iv) by dependance, (v) by performance, (vi) by specificity in textile. A) Expenses related to position and holder. B) Expense dependance on changes of capacity utilization. C) Circulation of expenses and circulation zones of expenses; elasticity of expenses. D) Methods of finding and separating fixed and variable costs: (i) accounting methods, (ii) methods of interpolation and extrapolation, (ii) Schmalenbach method, (iii), method of responsivennes coefficient, (iv) method of regression line. E) Specificity and analysis of expenses in the textile sector: F) Application of the theory of expenses and price policy in the textile sector under different market conditions. H) Calculations.

Aim of course

General knowledge of the complementarity of technology and expenses in the textile sector as a precondition of competitiveness. This module could provide necessary knowledge of expenses as a basis for sucessful management of textile enterprises. Knowledge of general legality of expenses and specialties in the textile sector creates a necessary prerequisite for increasing competitiveness in the textile and fashion sector and creates a prerequisite for sucessful management at micro and macro level.

Literature necessary for course

) Jelavić, A; Ravlić, P.; Sarčević, A.; Šamanović, (1995): Ekonomika poduzeća; Ekonomski fakultet Zagreb u suradnji s ) Ruža, F., Veselica, V., Cingula, M., Vranešević, T., Dvorski, S, (2002): Ekonoika poduzeća, Uvod u poslovnu ekonomiju Tratnik, M.: Interni materijali, predavanja i vježbe, Zagreb, 2001. Grubišić, D.: Poslovna ekonomika, Sveučilište u Splitu Ekonomski fakultet, 2013.

Supplement literature

Koutsoyiannis, A. (1996): Moderna mikroekonomika; MATE d.o.o, Zagreb Samuelson, Paul., A.; Nordhaus, William, D., (2000): Ekonomija, MATE d.o.o., Zagreb Popović, Ž., (1993): Ekonomska analiza poslovanja, Informator, Zagreb