FP-epPAcad. year: 2020/2021
The course deals with the basic information in the field of: Entrepreneurship, company, company characteristics, functions of company, surrounding environment of the company, categorization, property and capital structure, costs and their classification, revenues and their classification, economic results and their classification, property pricing, company assesment, company activities (production, commercial, financial, investment), business accounting, specific economies.
Learning outcomes of the course unit
Students will be made familiar with professional terminology used in company economics. They will acquire the basic skills necessary for study of economic disciplines.
Secondary school knowledge and skills.
Recommended optional programme components
Recommended or required reading
SYNEK, M.; KISLINGEROVÁ, E. a kol. Podniková ekonomika. 6.vyd. Praha: C.H.Beck, 2015. 560 s. ISBN 978-80-7400-274-8.
KOCMANOVÁ, A. Ekonomické řízení podniku. Praha: Linde Praha, 2013. ISBN 978-80-7201-932-8.
SYNEK, M.; KOPKÁNĚ, H.; KUBÁLKOVÁ, M. Manažerské výpočty a ekonomická analýza. Praha: C.H. Beck, 2010. ISBN 978-80-7400-154-3.
SYNEK, M. a kol. Manažerská ekonomika. 5. vydání Praha: Grada, 2011. 480 s. ISBN 978-80-247-3494-1.
STROUHAL, J. Ekonomika podniku.. 3. vyd. Praha: Aleš Čeněk, 2016. 186 s. ISBN 978-80-247-3494-1.
MAREK, P. a kol. Studijní průvodce financemi podniku. 2. vyd. Praha: Ekopress, 2009. 634 s. ISBN 978-80-86929-49-1.
Planned learning activities and teaching methods
The course is taught in the form of lectures, which have the character of interpretation of basic principles and theory of given discipline. Exercise is focused on the practical handling of the material discussed at the lectures.
Assesment methods and criteria linked to learning outcomes
Conditions for awarding the course-unit credit:
- Active participation in exercises will be controlled and assessed by the teacher
- Credit test – max score of 25 points, the minimum number of points is 15 (60%).
Conditions for passing an exam: Knowledge of taught topics, emphasis is placed on mastering professional terminology.
Form of examination: Written – 3 questions (examples) with max 25 points.
A : 100 – 90 points
B : 89 – 80 points
C : 79 – 70 points
D : 69 – 60 points
E : 59 – 50 points
F : 49 – 0 points
Language of instruction
Topics lectures are as follows:
- Basic information, substance of company and entrepreneurship – explanation of basic terms
- Property and capital structure of the company
- Property pricing
- Costs and Revenues their classification
- Economic results and their classification
- Production activity of the company
- Commercial activity
- Investment activity
- Financial Management of the company
- Company strategy
- Business accounting
- Specific economics
- Company assessment
The seminars are focused on practising the lectured topics and elaboration of case studies (both individually and in teams).
Each seminar is related to the topic of previous lecture emphasising practical application of acquired knowledge in the following fields:
- Balance sheet and Cash Flow
- Costing and Pricing
- The relation between profit, production volume, price and costs, Break Even Point
- Wages Calculation, the difference between employer and employee
The main objective of the course is to provide students with basic knowledge of and terms related to the company economics.
Specification of controlled education, way of implementation and compensation for absences
Attendance at seminars is controlled. The reason of absence is considered by the teacher and he/she decides about the form of compensation. In case of excused absence from seminars, the teacher may in justified cases set a make-up condition, as a rule the elaboration of partial assignment.