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CZECH TECHNICAL UNIVERSITY IN PRAGUE
STUDY PLANS
2020/2021

Business Economics

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Code Completion Credits Range Language
U63C1301 Z,ZK 6 2P+2C Czech
Lecturer:
Jan Procházka (guarantor), Miroslav Sponer
Tutor:
Jan Procházka (guarantor), Miroslav Sponer
Supervisor:
Institute of Economic Studies
Synopsis:

The course focuses on the basic elements and relationships within the enterprise economy. The company is situated in a the context of the basic economic environment. Explains the sense of interdependence and essential business information systems. Further targets at the tactical and operational management, particularly focusing on managing costs and revenues from a managerial point of view. The work elaborates operating budgets, calculate the cost of products, introduction to business accounting for the needs of the manager. When teaching uses prepared case studies and techno-economic models.

Requirements:

Credit

Test - 30%

Final exam test 70%

Exam:

Oral exam

Syllabus of lectures:

1. The company, determination, goals, reasons for existence, assumptions of stable development

2. Basic financial statements - a managerial perspective.

3. The first business plan.

4. Costs - variable, fixed, incremental, linear cost model.

5. Revenue, BEP.

6. Capacity calculations.

7. Costing.

8. Costing systems.

9. Optimisation range using calculations.

10. Using cost calculations for pricing.

Syllabus of tutorials:

1. The balance sheet, P/L, cash flow.

2. The first budget.

3. Costs linear model, methods of determining the cost function.

4. Analysis of break-even point, profit, key variables.

5. Capacity calculation.

6. Choice of optimal model of production with regard to capacity constraints.

7. Costing.

8. ABC Costing - a case study.

9. Using calculations for pricing.

Study Objective:

Upon successful completion, students will be able to find economic principle in the operation of the company, to define the basic objectives of a business and describe their reach to manage the current business operations, navigate the links of basic accounting documents in terms of managerial needs, draw up a short-term management plan, determine the capacity of the operation , a qualified estimate of the development costs, revenues and profits, depending on market opportunities, calculate costs and create budgets using various methods adequate situations, use the calculation tools to optimize assortment, distinguished management income and cash flow, to propose measures to stability ordinary course of business.

Study materials:

Synek: Manažerská ekonomika

Zralý: Podniková ekonomika

Scholleová: Podniková ekonomika - sbírka příkladů a případových studií

Mikovcová, Scholleová: Praktikum Podniková ekonomika pro bakalářské studium

Note:
Time-table for winter semester 2020/2021:
06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
Tue
Fri
roomDEJ:103

10:45–12:15
(lecture parallel1)
Dejvice
103
roomDEJ:102

14:15–15:45
(lecture parallel1
parallel nr.101)

Dejvice
102
roomDEJ:102

17:45–19:15
(lecture parallel1
parallel nr.105)

Dejvice
102
roomDEJ:210

12:30–14:00
(lecture parallel1
parallel nr.103)

Dejvice
Učebna
roomDEJ:104

14:15–15:45
(lecture parallel1
parallel nr.102)

Dejvice
104
roomDEJ:104

17:45–19:15
(lecture parallel1
parallel nr.106)

Dejvice
104
roomDEJ:209

12:30–14:00
(lecture parallel1
parallel nr.104)

Dejvice
Učebna
Thu
Fri
Time-table for summer semester 2020/2021:
Time-table is not available yet
The course is a part of the following study plans:
Data valid to 2021-03-02
For updated information see http://bilakniha.cvut.cz/en/predmet4991406.html