1. Fixed and variable costs in financial decision making primarily focus on:
A. characteristics of fix and variable costs
B. application of this costs categorization in process management
C. break-even point and its use in planning of production capacity
D. definition of fixed costs compensation and its place in financial decision making
2. Time value of money in financial decision making primarily focused on:
A. explanation of principles of the time factor for financial decision making
B. importance and application of the time factor in financial decision making
C. methods used the time factor recognition in financial management
D. explanation of „present value“ and „future value“ and their calculation
3. Business plan in a company establishment primarily focused on:
A. meaning of individual items of a business plan and their basic contents
B. principles and structure of a business budget
C. information and decisions needed for drawing up a business plan in a company establishment
4. Gross and net working capital in a company:
A. definition of gross working capital and net working capital from the economic point of view, how to identify them in financial statements
B. what the turnover money cycle means and how to discover it
C. use of working capital flow cycle for the determination of gross working capital needed.