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Business Education
What is business? A business includes all the activities involved to create and sell a product or service. The most important functional areas of business include: accounting, finance, marketing, production/operations, and human resources management.
Accounting is a field of business that records and reports the flow of funds through a firm on a historical basis and produces important financial statements such as balance sheets and income statements. It also produces forecasts of future conditions such as projected financial statements and financial budgets, and evaluates the firm’s financial performance against the forecasts.
The finance area of business supports a firm in decisions concerning the financing of the firm’s business and the allocation and control of financial resources within the firm. Major activities of finance include cash and investment management, capital budgeting, financial forecasting, and financial planning. The cash and investment management activities forecast and manage the firm’s cash position and short-term and other securities. The capital budgeting activity involves evaluating the profitability and risk of proposed capital expenditures. The financial planning process evaluates the present and projected financial performance of the firm and projects the firm’s future financial needs.
The marketing function of business is concerned with the planning, promotion, sale, and distribution of existing products or services in existing markets, and the development of new products and new markets in order to better serve existing and potential customers with quality products and services. It is also responsible for customer relationship management, product planning, pricing, advertising, after-sale service, and market research and forecasting.
The production/operations function focuses on the management of all activities concerned with the planning and control of the processes producing goods or services. These activities include purchasing of raw material and parts, product design, inventory, manufacturing processes, facilities location and layout, quality control, and such other logistics as distribution and transportation.
The human resource management function involves the recruitment, placement, evaluation, compensation, and development of a firm’s employees. With the main goal of the effective and efficient use of a firm’s human capital, the human resources management function supports planning to meet the personnel needs of the business, development of employees to their full potential, and control of all personnel policies and programs.
While each of the aforementioned functional areas within a firm used to operate somewhat independently with its own objectives and resources, information and other computer technologies have integrated all business functions within the firm and created something called “an Internet worked e-business enterprise.”
flow
to move smoothly (as if) in a stream: The river flowed along rapidly. | Blood was flowing from his wound. | The cars flowed in a steady stream along the main road. | (fig.) As they sat around the fire, the conversation began to flow freely.
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through
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firm
a business or company, especially a small one
electronics/advertising/law etc firm
She works for an electronics firm.
a firm of accountants/solicitors/builders etc
Kevin is with a firm of accountants in Birmingham.
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basis
the facts, principles, statements, etc. from which something is formed, started, or developed:
What is the basis of/for your opinion?
There is no scientific basis for these claims.
This series of lectures formed the basis of a new book.
Is it safe to predict the result on the basis of one opinion poll?
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balance sheet
a statement of how much money a business has earned and how much money it has paid for goods and services
a healthy balance sheet
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income statement
A financial statement that measures a company’s financial performance over a specific accounting period.
look at this articel too
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allocation
the act of allocating
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capital budgeting
is the planning process used to determine whether a firm’s long term investments such as new machinery, replacement machinery, new plants, new products, and research development projects are worth pursuing.
هزینه سرمایهای
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inventory
a list of all the things in a place
inventory of
We made an inventory of everything in the apartment.
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layout
the way in which something large with many parts is arranged, such as a town, garden, building, etc., esp. as shown in a drawing: In the new layout for the conference hall, the platform is to be placed at the western end. | The robbers studied the layout of the bank.
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distribution
when goods are supplied to shops and companies for them to sell
a distribution centre
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recruit
to find new people to work in a company, join an organization, do a job etc
We’re having difficulty recruiting enough qualified staff.
Many government officials were recruited from private industry.
ￚrecruitment noun [uncountable]
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evaluation
a judgment about how good, useful, or successful something is
ￚsynonym assessment
We need to carry out a proper evaluation of the new system.
They took some samples of products for evaluation.
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compensation
American English
the money someone is paid for doing their job
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integrated
showing a usu. pleasing mixture of qualities, groups, etc.: an integrated school with children of different races and social classes | (well-)integrated characters | a poorly-/badly-integrated person (=who is not calm or happy and gets on badly with other people)
Another Source:
an integrated system, institution etc combines many different groups, ideas, or parts in a way that works well
an integrated public transport system
a racially integrated community
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enterprise
a company, organization, or business
commercial enterprises such as banks and food manufacturers state/public enterprise especially British English (=one owned by the government)