2.5 Organizational (Corporate) Culture (HL Only) 192: Industrial/employee Relations Methods Used Byemployers 209

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Financial rewards

Non-financial rewards
Motivation and the CUEGIS concepts 190

2.5 Organizational (corporate) culture [HL Only] 192


Organizational culture
Elements of organizational culture 192
Types of organizational culture 194
Cultural clashes within organizations 198
Individualsand organizational culture 200
Organizationalculture and the CUEGIS concepts 202

2.6 Employer and employee relations [HL Only] 205


Employee and employer representatives 205
Industrial/employee relations methods used byemployees 207
Industrial/employee relations methods used byemployers 209
Conflict 210
Conflict resolution 212
Resistance to change 215
Industrial/employee relations and the CUEGIS concepts 216

3.1 Sources of finance 219


The role of finance for business 219
Internal sources of finance 220
External sources of finance 221
Short-, medium- and long-term finance 226
Sources of finance and the CUEGIS concepts 227

3.2 Costs and revenues 230


Types of cost 230
Revenue 233
Costs, revenues and the CUEGIS concepts 236

3.3 Break-even analysis 238


Contribution 238
Break-even analysis 239
Changes in break-even 247
Benefits and limitations of break-even analysis 248
Break-even analysis and the CUEGIS concepts 250

3.4 Final accounts 252


The purpose of final accounts 252
The principlesand ethics of accounting practice 253
The profit and loss account 254
The balance sheet 259
Intangible assets 265
Depreciation [Higher Level] 267
Final accounts and the CUEGIS concepts 270

VIII

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