545-0339/14 – Economics of Enterprise (EkPod)

Gurantor departmentDepartment of Economics and Control SystemsCredits7
Subject guarantordoc. Ing. Roman Kozel, Ph.D.Subject version guarantorprof. Ing. Jaroslav Dvořáček, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Study languageCzech
Year of introduction2013/2014Year of cancellation2014/2015
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAL331 Ing. Marek Ballarin
DVO30 prof. Ing. Jaroslav Dvořáček, CSc.
KRC66 Ing. Lucie Krčmarská, Ph.D.
SPA167 Ing. Bc. Kateřina Špakovská
TOM60 Ing. Yveta Tomášková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+3
Combined Credit and Examination 9+9

Subject aims expressed by acquired skills and competences

Student shows knowledge: of fundamental terms of business economics, of relationship between asset and capital structure, of relationships among the revenues, costs and the economic result of the company, of main activities of the enterprise and their management. Student can: use basic concepts of enterprise economy, build a balance sheet, solve basic tasks for each business activity. Student is able to: work with the basic accounting statements, assess the financial situation of the company by using financial ratios, apply the theoretical knowledge in solving problems of practice.

Teaching methods

Other activities


Subject students learn the basics of business management. It deals with the definition of the company, its objectives and functions, life stages, main activities and their management and explains the basic concepts (business assets, labor force and labor productivity, costs, revenues and profit enterprise, enterprise effectiveness criteria).

Compulsory literature:

[1]SYNEK, Miloslav a kol. Manažerská ekonomika. 4.vyd. Praha : Grada Publishing, 2007. 452 s.ISBN 978-80-247-1992-4. [2]SYNEK, Miloslav a kol. Podniková ekonomika. 4. přeprac. a dopl. vyd. Praha : C.H. Beck, 2006. 473 s. ISBN 80-7179-892-4*R**R*

Recommended literature:

[1]SAMUELSON, Paul, A.; NORDHAUS, William, D. Economics. 18th ed. Mc Graw Hill Higher Education, 2005. 776 pp. ISBN 0-07-287205-5. [2] DVOŘÁČEK, Jaroslav. Economics of industrial enterprise. VŠB-TUO, 2012. CD

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 knowledge checks.


Další požadavky na studenta

There are no additional requirements for students.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Outline of lectures: 1) The essence of the enterprise and business environment of the company 2) Life business 3) Business process as a cycle of capital, the goal of the business process 4) Ownership structure of the company 5) The capital structure of the company 6) Balance sheet 7) The relationship between the structure of assets and capital 8) Labor productivity 9) Company costs 10) Enterprise revenues 11) Profit enterprise 12) The financial activities of the company 13) The investment activities of the company 14) Other business activities Outline of exercises: 1) Tools of economic analysis 2) Balance sheet 3) Accounting depreciation 4) Tax depreciation 5) Utilization of fixed assets 6) Optimization of capital structure 7) Normative inventory 8) Calculation of labor productivity 9) Determination of the enterprise cost 10) Calculation of break-even point 11) Determination of cash flow 12) Ratios 13) Time value of money 14) Final Test

Conditions for subject completion

Combined form (validity from: 2014/2015 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 33  17
        Examination Examination 67  34
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2014/2015 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 1 Compulsory study plan
2014/2015 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner