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 Title

  Module 2 - Theses on the themes of the second sub-module                                      Content

CAPITAL AND MANPOWER – FACTORS OF SUSTAINABLE DEVELOPMENT

Vasko Vassilev - Higher School “Agricultural College”, Plovdiv, Bulgaria

The main objectives are:

      First:
To show the mechanisms of raising and investing capitals

      Second: To reveal the possibilities of organizing an efficient activity and realizing the profit.

      Third: To present a model and an organization for application and formation of the wages of manpower.

      Fourth: To enable the trainees to obtain the necessary knowledge, which will allow them to use the capital and manpower as predominant factors for a sustainable development of the activity they organize.

      Fifth: To consider the possibilities of financing the activity, the variants of crediting and leasing. With regard to this, the main programs of developing the agriculture financed through the E.U. and the State Fund “Agriculture” will be presented.

      1. Assets and liabilities of a company and their part in ensuring a sustainable development.
      2. Incomes, expenses and depreciation
      3. Features of the financial relations depending on the status and organizational structure of
      activity.
      4. Basic principles of the capital distribution.
      5. Long-term financing of the company.
      6. Leasing.
      7. Structure of the capital and possibilities of its optimization.
      8. Profit and dividends.
      9. Management of circulating capital.
      10. Finance planning and analysis.
      11. The role of manpower for a sustainable development.
      12. Target programs of development of agriculture.