Business economics
Code | Completion | Credits | Range | Language |
---|---|---|---|---|
AD0B16EPD | KZ | 4 | 14+6s | Czech |
- Lecturer:
- Jiří Vašíček (gar.), Josef Černohous
- Tutor:
- Jiří Vašíček (gar.), Josef Černohous
- Supervisor:
- Department of Economics, Management and Humanities
- Synopsis:
-
Targets and function of business, corporation life cycle. Cost classification, cost calculation, cost curves. Profit, production, price and cost relation. Taxes. Financial calculus and investment decision-making. Business plan. Management functions, corporation organizational schemes. Processes and firm management.
- Requirements:
- Syllabus of lectures:
-
1.Corporation and entrepreneurship, targets and function of business, legal forms of business.
2.Business plan - outline, creation, realization. Corporation financial and ownership structure.
3.Basic accounting principles. Assets, liabilities, costs and revenues. Financial reports - structure.
4.Cost classification, calculation methods. Profit, production, price and cost relations.
5.Introduction to financial analysis. Profit division, profitability and productivity.
6.Financial calculus - interest. Investment decision-making - marginal and average values. Opportunity cost.
7.Long term finance. Stock, bond, bank loan, leasing. Short term finance - business loan, bill of exchange.
8.Investment decision-making. Basic criteria (payback period, net present value, internal rate of return). Risk and uncertainty in business.
9.Tax system in CR. Income tax, consumption taxes, VAT.
10.Human resource management. Motivation, stimulation, communication. Team management. Manager's time management.
11.Corporate management, management function. Organisational schemes.
12.Public finance in private business.
13.Information systems in managerial practice.
14.Semestral project - presentation. Reserve.
- Syllabus of tutorials:
-
1.Rules and guides (principles) of seminars, conditions of classified credit (assesment). Entrepreneurship, forms of business.
2.Introduction to financial calculus. Calculus of interest.
3.Accounting. Balance sheet, income statement and cash flow statement - structure and mutual relations.
4.Founder's budget. Semestral project specification. (Assignment of the semestral project). Managerial game.
5.Calculation methods - relations between profit, production, price and costs.
6.Operational leverage, break-even point analysis.
7.Break-even point analysis based on cash-flows. Costs calculation methods.
8.Productivity, profitability, basic financial indicators.
9.Investment decision-making - examples.
10.Finance, investment decision-making (economic effectiveness criteria).
11.Tax and accounting depreciation. Tax shield. Tax documentation.
12.Test. Semestral project handover.
13.Semestral project - presentation, case study - team management.
14.Classified credit assesment. Reserve.
- Study Objective:
- Study materials:
-
1.Glautier, M.W.E., Underdown, B.: Accounting - Theory and Practice. London 1991
- Note:
- Time-table for winter semester 2011/2012:
- Time-table is not available yet
- Time-table for summer semester 2011/2012:
- Time-table is not available yet
- The course is a part of the following study plans:
-
- Kybernetika a robotika - Robotika_163230 (compulsory course in the program)
- Kybernetika a robotika - Senzory a přístrojová technika_163253 (compulsory course in the program)
- Kybernetika a robotika - Systémy a řízení_163315 (compulsory course in the program)
- Komunikace, multimedia a elektronika - Komunikační technika_163439 (compulsory course in the program)
- Komunikace, multimedia a elektronika - Multimediální technika_163458 (compulsory course in the program)
- Komunikace, multimedia a elektronika - Aplikovaná elektronika_163524 (compulsory course in the program)
- Komunikace, multimedia a elektronika - Síťové a informační technologie_163540 (compulsory course in the program)
- Komunikace, multimedia a elektronika, před rozřazením do oborů (compulsory course in the program)
- Kybernetika a robotika, před rozřazením do oborů (compulsory course in the program)
- Komunikace, multimédia a elektronika (compulsory course in the program)