Management and its functions.
Management performs many necessary functions. The most important function of a manager at any level is decision making.
If a manager faces a problem, he must analyze it and choose the right approach for each situation. The next function is planning. Good manager must foresee the results of their work in future. Then managers set objectives, coordinate and control the work of the whole organization.
They also make hiring and firing. This is the process of finding the right person for each job. Innovating is the creative function. New approaches, new technologies, finding new and better ways to do the job are only some of the creative tasks managers deal with.

Answer questions to the text.

1. How many functions does the management have?
2. What must a good manager foresee?
3. Do also managers make hiring and firing?

3. Translate sentences into English.
1. Менеджмент – это умение руководить подчиненными, чтобы организовать успешную работу предприятия.
2. Организационная структура помогает управляющим распределить обязанности и контролировать их выполнение.
3. Обязанности служащих должны быть четко определены.
4. Высшее руководство менеджмента включает президента фирмы, вице-президента и генерального управляющего.
5. Среднее звено управления – это руководители отделов, управляющие производством.
6. Одна из важных функций управляющего любого уровня – это принятие решения.
7. Нужно уметь проанализировать проблему и выбрать правильный путь ее решения.
8. Хороший менеджер обязан найти для каждой должности подходящего служащего.

4. Определите времена группы Continuous. Переведите предложения на русский язык.
1. The most important function of a manager at any level is decision making.
2. He will be writing a composition from 2 to 4 tomorrow.
3. She was playing the piano from 11 to 12 yesterday.

5. Translate into Russian.
1. The student asked at the lesson is my friend.
2. The text translated by Ann was interesting.
3. New giant factories built in our country supply our industry, science and agriculture with modem machinery.
4. Standing at the window he saw many passers-by.
5. While studying at the university she was interested in chemistry.
6. When translated the text I found many new words.
Вариант 15.

Read and translate the text.

                 The importance of estimating costs.
If you want your business to be developed successfully, you should do enough planning and minimize the risk of failure during the first years of operation. How should you do it? Firstly you must estimate costs or money you spend to run the business.
There are three types of costs: labour costs, overheads and your own salary.
Material costs include the money you spend when you buy the materials and equipment you need. Labour costs include the money you pay to the people who work for you. Overheads include the money you pay for rent, telephone, calls, advertising, travelling and so on.
Your salary especially in small business is not the maximum money you get from your business. It is the minimum money which is enough for living.

2. Answer questions to the text.
1. What will you do to develop your business successfully?
2. How many types of costs are there?
3. Is your salary the maximum money?

3. Translate in to English.
1. Бухгалтер имеет дело со множеством документов и цифр.
2. Цифры в бухучете не молчаливые знаки. Они могут говорить и подсказывать.
3. Мне нравится профессия бухгалтера.
4. Бухучет имел большое значение для развития общества.
5. Древние документы показывают, что современные методы бухучета берут свое начало в далеком прошлом.
6. В древние времена часто проводились инвентаризации, и их результаты носили публичный характер.
7. Только грамотные люди могли стать бухгалтерами.