The "Theory of Enterprises" is a specialty of first-degree studies, presenting the systematics and specificity of basic substantive issues and open decision problems that occur in all business entities.

The substantive issues of the specialty "Theory of Enterprises" are based on four pillars of classical knowledge about economic entities. They are composed of:

• basic knowledge in the field of scientific discipline, defined as the theory of enterprises;
• detailed rules of knowledge to learn about the specific structures of enterprises contained in the subject of their analytical research;
• original processes related to the flow and use of cash in business entities, covered by the subject finance of enterprises;
• cognitive areas and functions of actively shaping the business activity of market entities, included - in the specifics of their diversity - within the subject of enterprise management.

Open decision problems, presented as part of the "Theory of Enterprises" specialty, are primarily to put and resolve issues related to the diversity of projects undertaken by economic entities. They occur in the form of procedural issues conditioned by:

• the necessary cost-effectiveness of business ventures;
• principles of enterprise design;
• managerial elements necessary for the implementation of enterprises' projects.

Binder of substantive issues and open problems, presented as part of the "Theory of Enterprises" specialty are issues synthesizing the activity of economic entities and covered by the systematics of knowledge of the subject "Behaviours of enterprises". The substantive shape of the content of this subject is a natural factual and research base for undertaking studies at the second-degree specialization "Economic Assessment and Functioning of Enterprises" (DEiFP). 

The specialty "TP" is realized in full-time first-degree studies. As part of the "TP" specialty, the Department employees teach the following subjects:

• Basics of Enterprise Theory,
• Analytical Research of Enterprises,
• Economics and Business Design,
• Enterprises Behaviour,
• Business Finance,
• Managerial Finance,
• Enterprise Management,
• Enterprise Project Management,
• Bachelor Seminar.