Czech

3

Not applicable.

Students gain theoretical knowledge from the field of company economy in connection with individual company activities. On the basis of gained knowledge and skills, students should be able (within the framework of their semestral work) to apply and deal with some of the company activities in a selected company and – from the practical point of view – to understand mutual economical connections within a company

Students are expected to have general economic knowledge.

Not applicable.

Teaching is carried out through lectures and seminars. Lectures consist of interpretations of basic principles, methodology of given discipline, problems and their exemplary solutions. Seminars particularly support practical mastery of subject matter presented in lectures or assigned for individual study with the active participation of students.

Expert knowledge will be tested with a written exam (max. 60).
Students’ skills will be checked with a tests, businessplan, lecture from external experet, individual work. These results can be taken into account at the final exam.

Grading scale:
A 100 – 90
B 89 - 80
C 79 – 70
D 69 – 60
E 59 – 50
F 49 – 0

Lectures:
- Introduction. Core, goals and functions of the company. Business plan. Company divison. Company surroundings.
- Deliberation. Property and capital. Working and net capital. Liquidity. Indebtedness. Optimal capital structure. Company and commitments evaluation.
- Gain and loss report. Yields and costs, economical outcome and their mutual relations.
- Operational efficiency of a company – rentability ROE, ROA, ROS, ROCE
- Economical decision-making – calculation of total costs. Relations between gain, volume of production, price and costs
- Managerial concept of costs (calculation of variable costs)
- Division of yields and costs from the point of view of the needs of management oriented at decision-making, opportunity costs
- Short-term decision-making tasks. Sensitivity analysis.
- Strategic costs management – calculation according to partial activities – method ABC
- Financial management of a company. Financial analysis. Circulating property management
- Investment management of a company – financial accounting. Costs and managerial accounting.
- Budgeting in market conditions.
- Analyses. Internal audit. Summary.

Seminars:
Every seminar is focused on practical exercising of the company economics.

Not applicable.

Goal of the subject is to acquaint students with theoretical knowledge of the company economics. In the lectures, economical aspect of given problems is highlighted and emphasis is laid on acquiring technical terminology.

Attendance check is carried out on the basis of completing a test and other
requirements. In case of excused absence in a seminar, teacher can set an alternate condition, usually elaboration of a substitute task.

Not applicable.

Not applicable.

SYNEK, M. a kol. Podniková ekonomika. 4.vydání Praha: C. H. BECK, 2006. 479 s. ISBN 80-717-989-24.
KOCMANOVÁ,A.,LUŇÁČEK,J.Ekonomika podniku.1.a 2.díl.1.vyd.Brno:CERM,2005.131s.ISBN 80-214-3017-6.
MIKOVCOVÁ,H.,SCHOLLEOVÁ, H. Praktikum.Podniková ekonomika pro magisterské studium.1.vyd.Vydavatelství a nakladatelství Aleš čeněk,2006.205s.ISBN 80-86898-91-1.

KONEČNÝ, M. Podniková ekonomika. 3. vyd. Brno:PC DIR, 2001, 254 s. ISBN 80-214-1908-3.
BOUKAL, P, MIKOVCOVÁ, H., SCHOLLEOVÁ, H. Podniková ekonomika: Cvičebnice. Praha:VŠE, 2001. 143s. ISBN 80-245-0141-4.
WÖHE,G. Úvod do podnikového hospodářství. Praha:C.H.BECK, 1995. 748 s. ISBN 80-7179-014-1.

13 hours, compulsory