1. The business system: business administration and management; business theory and its evolution;
structural and dynamic characters of touristic companies; institutional structure and business subjects; capital structure; organizational structure; relationships between companies and their environment; dimension of the business system, groups of companies.
2. System of operations and related values: business management; analysis of the operations connected to financing, investment, production and sales; monetary, financial and economic aspects of management and related values; accounting of business operations; the accrual principle and the correction of the values at the end of the financial year; the calculation of income and capital; the accounting balance sheet; revenue account and balance sheet.
3. Balance conditions of the business system: economic, monetary and financial balance; costs and revenues; profitability and business risk; internal efficiency and flexibility; quantitative analysis of the monetary, financial and economic balance through financial indicators.
4. The financial problem: different notions of financial needs; the choice of the financing sources; the balance of the financial structure; self-financing and cash flow