Key words
Business economics and administration of wages
Objectives
Business economics : students :
1) indicate correctly the classification of trade in sectors, based on borders, task and largeness.
2) indicate correctly the difference between an industry and an enterprise and elucidate correctly the divers types of industries and enterprises.
3) elucidate correctly the most important ways to organize, indicate the most important departments in an enterprise and elucidate correctly the importance, the function and the working of these departments.
4) elucidate correctly the issue of the optimum largeness of an industry, the selection of settlement, and the trend to concentration and scale enlargement.
5) define accurately real and standard costs, direct and indirect costs, overheads and variable costs and make a break-even analysis.
6) define accurately the notion annual report, and elucidate correctly the purpose of the annual report and the obligations of enterprises concerning the drawing up of the annual report.
7) elucidate correctly the construction and the structure of the annual report.
8) analyse the annual report.
9) draw up a budget.
Administration of wages : students :
1) define accurately the notion wage according to the law of 12th of April 1965, concerning the right of salary and the protection of wages.
2) elucidate in a correct manner : rules concerning payment of wages, wages in kind, the minimum monthly wage, deduction from wages, cede of wages and seizure on wages, overtime payment.
3) calculate wages and salary and fill in the documents concerned.
4) explain in a correct manner the structure of the government service for social security.
5) calculate the employers' contribution for social security, the annual adjustment and reductions.
6) explain in a correct manner the obligations of the employer against the government service for social security and the fiscal administration.
7) elucidate in a correct manner the administrative formalities of the employer.
8) elucidate in a correct manner the possibilities and the use of a software package for administration of wages.
Topics
Business economics
- Introductory notions : economy and trade, classification of trade.
- Industry and enterprise : notion, divers types.
- Organization of the enterprise :
* internal organization : departments in an enterprise, organization systems, commercial policy, technical policy, staff management
* external organization : optimum largeness of an industry, the issue of settlement, place in the trade column, concentration.
- costs : real and standard costs, direct and indirect costs, overhead and variable costs, break-even analysis.
- annual report and analysis of the annual report.
- estimates and budgets.
Administration of wages :
- the legislation concerning the right of salary and the protection of wages : the notion wage, rules concerning payment of wages, wages in kind, the minimum monthly wage, deduction from wages, cede of wages and seizure on wages, money of maintenance, overtime payment.
- calculation of wages and salary : technique, the social security, the taxation of wages.
- administrative formalities of the employer.
- administration of wages : manual (case-study) and demonstration of a software package for administration of wages.
Prerequisites
Business economics : basic knowledge of contents :
- subject "Economy" (1st year)
- subject "Social economy" (2nd year)
Administration of wages : basic knowledge of contents :
- subject "Labour legislation" (2nd year)
- subject "Social security legislation" (2nd year)
- subject "Social economy" (2nd year)
Final Objectives
Materials used
- Teacher's course
Study costs
Teacher's course : approximately 10,00 EUR
Study guidance
Group monitoring on request
Teaching Methods
- Lectures
- Case studies
- Exercises
Assessment
Scoring system:
- Business economics : oral examination
- Administration of wages : written examination
June
Lecturer(s)
Jacques DE BRUYCKERE
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