Czech

5

Not applicable.

Students gain theoretical knowledge of business economics in the context of individual business activities. Based on the knowledge and skills students should be able to apply the knowledge of business economics at lower positions in the company or in the business.

Secondary school knowledge and skills.

Not applied.

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.

There is the oral examination. Skills of the student are tested on two tests.
Two tests:
TEST I (7.week): 20 points
TEST II (13.week): 20 points
Minimum number of points from each test: 12 points. Minimum number of points to get the credit: 24 points.
Correction term is the only one from each test, held in the credit week.
Classification:
A 100 – 90
B 89 - 80
C 79 – 70
D 69 – 60
E 59 – 50
F 49 - 0

The grade is given on the basis of two control tests and oral examination.

Topics lectures are as follows:
- Basic information, substance of company and entrepreneurship.
Historical development of company and entrepreneurship.
- Typology company. Surroundings company. Foundation company - budget.
- Property and capital structure of the company
- Property pricing and capital
- Costs and Revenues their classification
- Costing. Controlling.
- Economic results and their classification .Production activity of the company
- Shopping. Market (marketing).Publicity
- Investment activity and Financial Management of the company
- Economic informative system company(accounting,budgets,analyses).
- Company strategy
- Specific economics
Each seminar builds on the previous lecture with an emphasis on practical training of lectures.
1.,2. Starting a business-plan (basic structure).
Assets and capital. Balance Sheet. Operating and net capital. Cost of capital (WACC). Liquidity. Indebtedness.
3.,4. Profit and loss. The structure and calculation results. Business performance-ROE, ROI, ROA, ROS, IN.
5.,6. Financial activity-turning cycle of money. Inventory management, accounts receivable. CASH
FLOW. Investment activity-time value of money, DN, IR, NPV, VVP. Economic Value Added-EVA.
7.,8. TEST I, Calculation of the full cost (division, with evaluative numbers, overhead rates). Pricing. The tipping point. Establishment of the budget.
9.,10. Human Resources - calculation of wages. The calculation of labor productivity.
11., 12. TEST II

Not applicable.

The aim of the course is to familiarize students with the basic theoretical knowledge of business economics. The course deals with the construction, operation and activities of the enterprise. There is underlined the economic aspect of the issue and the focus on the terminology in the lectures.

The checking during the semester is based on the completion of two tests. In the case of excused absence from seminars, teacher can, in justified cases, set a alternative condition - usually the procession of the alternative

Not applicable.

Not applicable.

SYNEK, M., KISLINGEROVÁ, E. a kol. (2010) Podniková ekonomika. 5.vyd. Praha:C.H.Beck. 502 s. ISBN 80-7400-336-3. (CS)
Mikovcová,H,Scholeová,H. (2006) Podniková ekonomika pro bakalářské studium.Plzeň:Aleš Čeněk.ISBN 80-868-987-84. (CS)

WŐHE,H., KISLINGEROVÁ, E. (1995) Úvod do podnikového hospodářství. 2.vyd. Praha:C.H.Beck. 923 s. ISBN 978-80-7179-897-2. (CS)
SYNEK, M. a kol. (2010) Manažerská ekonomika. 5.vyd. Praha: Grada Publishing, a.s. 480s. ISBN 978-80-247-3494-1. (CS)
VEBER, J., SRPOVÁ, J. (2005) Podnikání malé a střední firmy.1.vyd. Praha : Grada Publishing. 304 s. ISBN 80-247-1069-2. (CS)
FOTR, J., SOUČEK, I. (2006) Podnikatelský záměr a investiční rozhodování. 1. vyd. Praha: Grada Publishing. 356 s. ISBN 80-247-0939-2 (CS)
MAREK, P. a kol. (2009) Studijní průvodce financemi podniku. 2. vyd. Praha: Ekopress. 634 s. ISBN 978-80-86929-49-1 (CS)
KOCMANOVÁ, A. (2006) Účetnictví-podvojné účetnictví v aplikaci a příkladech. 2.vyd. Brno: CERM,s,r,o. 236 s. ISBN 80-214-3294-2. (CS)

13 hours, optionally