Subject description - AE1B16EKP
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Explanatory Notes
Instructions
| AE1B16EKP |
Business Economics |
| Roles: | |
Extent of teaching: | 2+2s |
| Department: | 13116 |
Language of teaching: | EN |
| Guarantors: | |
Completion: | Z,ZK |
| Lecturers: | |
Credits: | 5 |
| Tutors: | |
Semester: | L |
Anotation:
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.
Course outlines:
| 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. | | 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. | | Investment decision-making - marginal and average values. Opportunity cost. |
| 7. | | Stock, bond, bank loan, leasing. 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. 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. |
Exercises outline:
| 1. | | Rules and guides (principles) of seminars, conditions of classified credit (assesment). Entrepreneurship, forms of business. |
| 2. | | Introduction to financial calculus. Calculus of interest. |
| 3. | | Accounting. Balance sheet, income statement and cash flow statement - structure and mutual relations. |
| 4. | | Founder's budget. Semestral project specification. (Assignment of the semestral project). Managerial game. |
| 5. | | Calculation methods - relations between profit, production, price and costs. |
| 6. | | Operational leverage, break-even point analysis. |
| 7. | | Break-even point analysis based on cash-flows. Costs calculation methods. |
| 8. | | Productivity, profitability, basic financial indicators. |
| 9. | | Investment decision-making - examples. |
| 10. | | Finance, investment decision-making (economic effectiveness criteria). |
| 11. | | Tax and accounting depreciation. Tax shield. Tax documentation. |
| 12. | | Test. Semestral project handover. |
| 13. | | Semestral project - presentation, case study - team management. |
| 14. | | Classified credit assesment. Reserve. |
Literature:
| 1. | | Glautier, M.W.E., Underdown, B.: Accounting - Theory and Practice. London 1991 |
| 2. | | International Financial Reporting Standards |
Requirements:
https://ekonom.feld.cvut.cz/cs/student/predmety/ekonomika-podniku
Subject is included into these academic programs:
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| Page updated 20.4.2024 12:52:39, semester: Z,L/2023-4, Z/2024-5, Send comments about the content to the Administrators of the Academic Programs |
Proposal and Realization: I. Halaška (K336), J. Novák (K336) |