Business Economics

Předmět nesmí být zapsán současně s:

Enterprise Economics (BIE-EKP)
Accounting and Corporate Finance (BIE-FIP)

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 a business plan. They understand management functions, corporate processes and corporate governance.

Požadavky:

-

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. Basic accounting principles. Assets, liabilities, cost, income. Financial statements and their structure.

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

5. Principles of financial analysis. Profit division, profitability and productivity.

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

7. Long-term financing. 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. Basics of company management, managerial roles. Organizational structure of the company.

12. Public finances and businesses.

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:

Students get common and general knowledge of business economics, at all the levels: law, financing, processes and organization, taxes and state economy environment. They are introduced to these issues from the viewpoint of a manager.

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.

Další informace:

Pro tento předmět se rozvrh nepřipravuje

Předmět je součástí následujících studijních plánů:

• Information Systems and Management (povinný předmět oboru)
• Information Technologies (povinný předmět oboru)
• Computer Engineering (povinný předmět oboru)
• Software Engineering (povinný předmět oboru)
• Computer Science (povinný předmět oboru)
• Web and Multimedia (povinný předmět oboru)
• Informatics (VO)