Značilnosti ekonomike podjetja ali zavoda kot teoretične discipline ali pedagoškega predmeta so odvisne od družbeno-gospodarskega okolja, razvitosti ustreznih gospodarskih kategorij in načina, kako se vprašanj loti posamezen avtor. V prispevku je pojasnjeno, kako se je v Sloveniji v preteklosti razvijala tista njena smer, ki je najbližja razumevanju sedanjih računovodskih standardov.

The characteristics of economics of an enterprise or a non-profit organization as the theoretical or a pedagogical discipline depend on the socio-economic environment, on the development of relevant economic categories and on the approaches of individual authors. The article explains how its direction was developed in Slovenia in the past, which is closest to the understanding of the current accounting standards.