The aim of this course is to help engineers understand the role, functions, management and decision-making processes, as well as the determining factors of a company’s performance. The course  describes the basic concepts of the overall functioning of the financial environment, and then analyzes the role and form of modern businesses. In the next unit, it focuses on the intra-business and explores its core functions, such as product development, sales, technology and innovation management, human resources management, financial management, etc. Finally, in the third unit of the course, methods of costing and pricing, as well as basic investment valuation tools and techniques (NPV, IRR, etc.) are analyzed to form an integrated view of how decisions are made and a business strategy is formulated.