Enterprise Economics

Předmět nesmí být zapsán současně s:

Business Economics (BIE-EPD)

Přednášející:

Cvičící:

Předmět zajišťuje:

katedra softwarového inženýrství

Anotace:

Students get common knowledge of business economics. They understand the goals and functions of a business, the business environment, and the business lifecycle. They understand the relationships among profit, production volume, price and costs. They have an overview of applicable taxes. They know the fundamentals of financial mathematics and investment decision making. They can draft and interpret a business plan. They understand management functions, corporate processes and corporate governance.

Požadavky:

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Osnova přednášek:

1. Business and entrepreneurship. Targets and functions of a business, legal forms.

2. Business plan - outline, creation and implementation. Assets and capital structure of the company.

3. Assets, liabilities, cost, income.

4. Cost classification, cost calculation methods. Relationship among profit, production volume, price and costs.

5. Profit and its structure. Profit division, profitability and productivity.

6. Financial mathematics - interest calculation. Investment appraisal - marginal and average values. Opportunity cost.

7. Shares, bonds, bank loans, leasing. Short-term financing - business credit, bill of exchange.

8. Basic effectiveness criteria (payback period, net present value, internal rate of return). Risks and uncertainties in business.

9. Tax system in the Czech Republic. Income tax, consumption taxes, value-added tax.

10. Human resources management. Motivation, stimulation, communication. Workgroup management. Managers own time management.

11. Company management, managerial roles. Organizational structure of a company.

12. Public finances.

13. Information systems in management introduction.

Osnova cvičení:

1. Rules of the game. Entrepreneurship, types of companies.

2. Basics of financial mathematics. Interest calculation.

3. Accounting. Structure of balance sheet, profit-and-loss statement, cash-flow statement; relationships.

4. Founding budget. Project assignment. Management game.

5. Examples of relationships among profit, production volume, price, and costs.

6. Leverage, break-even point.

7. Break-even point analysis using cash flows. Cost calculation methods.

8. Productivity, profitability, basic indicators of financial situation of a company.

9. Criteria of economical efficiency - practical examples.

10. Financing, criteria of economic efficiency.

11. Tax and accounting writeoffs. Tax shield. Bookkeeping.

12. Test. Project presentations.

13. Project presentations. Case study - workgroup management.

Cíle studia:

The module aims to give basic information about economical principles that govern the functioning of businesses and business processes. Students gain an overview of important relationships among the individual units in a business structure as well as the outside economic environment.

Studijní materiály:

1. Brealey, R. A., Myers, S. C., Allen, F. ''Principles of Corporate Finance.'' McGraw-Hill Higher Education, 2007. ISBN 0071266755.

Poznámka:

Rozsah=prednasky+proseminare+cviceni2p+2c, Prednasejici: doc. Dr. Ing. Otto Pastor CSc.

Rozvrh na zimní semestr 2011/2012:

	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
Po
Út
St
Čt	místnost 16:15–17:45 (přednášková par. 1) místnost 18:00–19:30 (přednášková par. 1 paralelka 101)
Pá

Rozvrh na letní semestr 2011/2012:

Rozvrh není připraven

Předmět je součástí následujících studijních plánů:

• Information Systems and Management (povinný předmět oboru)
• Informatics (VO)