545-0257/01 – Principles of Entrepreneurial Activity (ZPODC)
Gurantor department | Department of Economics and Control Systems | Credits | 7 |
Subject guarantor | prof. Ing. Jaroslav Dvořáček, CSc. | Subject version guarantor | prof. Ing. Jaroslav Dvořáček, CSc. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | winter |
| | Study language | Czech |
Year of introduction | 1997/1998 | Year of cancellation | 2008/2009 |
Intended for the faculties | HGF | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
Identification of basic definitions and entrepreneurship system in market economy
Teaching methods
Lectures
Tutorials
Other activities
Summary
The course builds on the theoretical knowledge of microeconomics and its aim
is complex and interrelated activities related to clarifying
business as a means of meeting human needs.
Enterprise economic system, business cycle as the capital. Fixed assets
company swing business asset. Labor force and labor productivity. Costs
as the rate of entry into the economic system of the company. Sales and profits
as a measure of economic output of the company. The effectiveness of the company
Compulsory literature:
Šnapka, P. - Dvořáček, J: Tržní ekonomika a marketing. Skripta VŠB – TU,
Ostrava 1992
Buchtová, J., Stibor, M.: Vybrané kapitoly z ekonomiky podniku. Skripta VŠB –
TU, Ostrava 1997
Synek, M. a kol.: Ekonomika a řízení podniku. VŠE Praha 1997.
Vlach , O., Nytra, E.: Základy ekonomiky. VŠB Ostrava 1998.
Recommended literature:
Additional study materials
Way of continuous check of knowledge in the course of semester
Regular feedback on the progress of knowledge during the current term is provided by seminar works, semester projects, and knowledge checks.
E-learning
Other requirements
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. The basic role of business - the nature and meaning of business entrepreneurship, business legislation, business risk, the importance marketing.
2. Company as an institutionalized business-objectives and functions of business segmentation, legal forms of business, start-up.
3. Business process as a cycle of capital.
4. Tangible fixed assets - meaning, methods of classification, methods of acquisition and disposal, valuation, depreciation, wear, care for tangible asset recovery.
5. Long term intangible assets
6. Financial investment.
7. Circulating assets - meaning, characteristics, pricing.
8. Assets and capital structure, cost of capital, optimum capital structure of the company.
9. Main business activities:
Organizational activities of the enterprise
Personnel undertaking activities
Supply work - the importance of inventories, management of stocks, the theory of stocks.
Manufacturing activity of the enterprise - the structure and parameters of production, manufacturing process, labor productivity, labor intensive, labor-saving activity of enterprise innovation.
Sales activity of company.
Financial activities and financial management. risk.
Investment activities of business - investment strategy, planning and financing investment evaluation methods of investment, financial mathematics.
10. Basic financial statements - balance sheet, profit and loss
11. Statement of cash flow - the nature, scope and methods of calculation
12. Costs - meaning, characteristics, methods of sorting, optimization costs
13. Calculations - the importance of time dimension calculations, the basic calculation techniques.
14. Revenues
15. Economic results
16. Financial analysis - the importance of basic indicators of financial analysis.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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