摘要：In today’s modern business dealings, companies and managers face different business ventures and an array of challenges when solving various tasks. That is why it is necessary to ensure the resources neeeded to accomplish all this. If the required components are not ensured and invested, there will be neither reproduction process nor will the company achieve the desired results. An expense is one form of investing material and human components in the process of work and company’s business. The main business components – means of labour, objects of labour and workforce – are introduced into the organisation and the organisation’s technological process as appropriate use values. Spending these components is a precondition for creating new products and services. To offer its services to the consumers, the students, each university-level education institution has to be provided with definite means of work and qualified staff. However, the business operations involve some expenses which each institution intends to reduce to its minimum. The expenses in such institutions are possible to reduce by introducing the platform of e-learning. The Paper shows the project of introducing e-learning into one higher education institution in Serbia, as well as reduced expenses as a result of it.
