Czech

3

On the basis of knowledge gained from studying economic subjects in the Bachelor's program, student is able to acquire their knowledge and skills, and is progressively developing usign computing in practical terms.

Knowledge of economic subjects obtained in one’s study to date, especially from the subject of Business economics, computer skills, and knowledge of the spreadsheet program of Microsoft Excel 2010 are expected.

Not applicable.

Exercises promote the practical mastery of subject presented in lectures or assigned for individual study with the active participation of students.

Processing of 8 examples in various practical exercises, each example is evaluated with 5 points.
Final test - maximum 30 points
                             
Total - maximum 70 points
Final evaluation:
70-66 points...A
65-61 points...B
60-56 points...C
55-51 points...D
50-40 points...E
39 and less.....F

1. Introduction into the exercise, setting the conditions for obtaining the Pass. Introduction into solving the tasks with the help of MS Excel
2. The Costs definition.
3.-4. The management of the fixed and accelerating Costs. The return management of the fixed and accelerating Costs.
5.-6. The calculation of the Total Costs and Non-Total Costs – the Costing model, the Absorbing costing
7. Depreciations
8.-9. The Investments deciding.
10.-11. Entering the case study, consultations.
12. Test.
13. Evaluation of the final test, correction test.

Not applicable.

This subject directly relates to the knowledge that students gained in the economically-oriented subjects within their studies. Its main aim is to deepen students' ability to classify, analyze, and present information in response to specific decision-making tasks.
After a successful completion of this course, students will be able to use MS Excel for the purposes of cost analysis, to process analyses of full and variable costs, BEP analyses and others.

The participation on concentration trainings.
The continuous preparation for concentration trainings (self study from literature.
Working on the exercises.

Not applicable.

KOCMANOVÁ, A. Ekonomické řízení podniku. Praha: Linde Praha, 2013, 358 s. ISBN 978-80-7201-932-8. (CS)
SYNEK, M. Manažerská ekonomika. 5.vyd. Praha: Grada Publishing, 2011. 471 s. ISBN 978-80-247-3494-1.
BROŽ, M. Microsoft Excel 2007 pro manažery a ekonomy. 1.vyd. Praha: CP Books, 2009. 435 s. ISBN 978-80-251-2116-0.
SYNEK, M.; KOPKÁNĚ, H.; KUBÁLKOVÁ, M. Manažerské výpočty a ekonomická analýza. V Praze: C.H. Beck, 2009, xviii, 301 s. : il. 1 CD-ROM. ISBN 978-80-7400-154-3.

BÁRTA, Z. Finanční gramotnost: výpočty v Excelu. Praha: Wolters Kluwer, 2014, 370 s. ISBN 978-80-7478-483-5.

26 hours, compulsory

1. Introduction into the exercise, setting the conditions for obtaining the Pass. Introduction into solving the tasks with the help of MS Excel
2. The Costs definition – exercise No. 1
3. The management of the fixed and accelerating Costs – exercise No.2
4. The return management of the fixed and accelerating Costs – exercise No.3
6. The calculation of the Total Costs and Non-Total Costs – the Costing model, the Absorbing costing – exercise No. 5
7. The Investments deciding – exercise No. 6
8. The Budgets – exercise No. 7
9. Handing in the exercises, the evaluation, obtaining the Pass.