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CZECH TECHNICAL UNIVERSITY IN PRAGUE
STUDY PLANS
2024/2025

Business Economics

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Code Completion Credits Range Language
BE5B16EPD KZ 4 2P+2S English
Course guarantor:
Tomáš Podivínský
Lecturer:
Tomáš Podivínský
Tutor:
Tomáš Podivínský
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:

https://ekonom.feld.cvut.cz/web/index.php?option=com_content&task=section&id=7&Itemid=236

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. Accounting. Balance sheet,

3. Income statement and cash flow statement - structure and mutual relations.

4. Founder's budget. Managerial game.

5. Relations between profit, production, price and costs.

6. Operational leverage, break-even point analysis. Costs calculation methods.

7. Test. Productivity, profitability, basic financial indicators.

8. Introduction to financial calculus. Calculus of interest.

9. Investment decision-making (economic effectiveness criteria).

10. Test. Investment decision-making - examples.

11. Corporate long and short term financing

12. Tax and accounting depreciation. Tax shield. Tax documentation.

13. Assesment Test.

14. Classified credit assesment. Team management. Reserve.

Study Objective:
Study materials:

1.Glautier, M.W.E., Underdown, B.: Accounting - Theory and Practice. London 1991

Note:
Further information:
https://moodle.fel.cvut.cz/courses/BE5B16EPD
Time-table for winter semester 2024/2025:
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
Wed
Thu
roomT2:A3-415
Podivínský T.
16:15–17:45
(lecture parallel1)
Dejvice
roomT2:A3-415
Podivínský T.
18:00–19:30
(lecture parallel1
parallel nr.101)

Dejvice
Fri
Time-table for summer semester 2024/2025:
Time-table is not available yet
The course is a part of the following study plans:
Data valid to 2024-11-04
For updated information see http://bilakniha.cvut.cz/en/predmet4356906.html