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Economics of Enterprise and Enterprise Departments

The course is not on the list Without time-table
Code Completion Credits Range
W38O009 ZK 5P+0C
Garant předmětu:
Department of Management and Economics

The subject is focused as well as on enterprise economics in whole, so on value-creating processes, which proceed inside the enterprise in its single parts and among them. Under sin-gle parts departments, or more precisely centres (manufacturing and no-manufacturing) are meant. Under value-creating processes assets and capital are to be understood, which are the presumption of creating new values as well as activities, which are connected with consump-tion of production factors used for creating products. The subject is concerned on manage-ment of departments and also on products, services and processes and forms the economic basis of managing also lower organisational parts of the enterprise. There is a direct linkage to cost accounting systems, cost management and costs and returns of departments.

Syllabus of lectures:

Objectives of the subject: Maximization of profit, market share value and market value of the firm and shareholder value. Exploitation of - Market Value Added (MVA), (EVA - Economic value added (EVA), Return on Assets (ROA), Return on Equity (ROE), Return on Investment ROI), Return on Invested Capital (ROIC) a others, derived from the firm information systems as financial accounting, budgeting and cost accounting. Economic analysis of individual en-terprise centres and the organization of centres, basic linkage between enterprise information systems. Costs and revenues in the system of cost and profit centres. Integration of informa-tion systems in the scope of costs - budgeting, preliminary costing, accounting, actual cost-ing. System of production indicators concerning the enterprise and its centres. Conversion of relations between the calculation cost structure and types of cost, the organisational and prod-uct aspect of management, inverse transformation of costs, transformation matrices. Relations between centres and manufacturing products. Detailed cost analysis with the application of input-output models, fixed and variable costs in input-output models. Analyzing and planning of cooperation between enterprise centres in a complete cost structure. Input-output models and valuation of intermediate products and services transferred in the enterprise. Utilization of input-output models for calculation of product costs.

Syllabus of tutorials:
Study Objective:
Study materials:

1.Synek, M. a kol.: Podniková ekonomika, 4. přepracované vydání, C. H. Beck, Praha 2006.

2.Kislingerová, E. a kol.: Manažerské finance, C. H. Beck, 2004.

3.Král, B. a kol.: Nákladové a manažerské účetnictví, Prospektrum Praha, 1997

4.Macík, K.: - Vysušil, J.: Vnitropodniková ekonomika, Vydavatelství ČVUT v Praze, 2003.

5.Macík, K.: Kalkulace nákladů - základ podnikového controllingu, Montanex a. s. Ostra- va, 1999.

6.Vysušil, J.: Vnitropodnikové hospodaření, Montanex Ostrava, 1998

Further information:
No time-table has been prepared for this course
The course is a part of the following study plans:
Data valid to 2024-05-16
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