545-0339/14 – Economics of Enterprise (EkPod)
| Gurantor department | Department of Economics and Control Systems | Credits | 7 |
| Subject guarantor | doc. Ing. Roman Kozel, Ph.D. | Subject version guarantor | prof. Ing. Jaroslav Dvořáček, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 1 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2013/2014 | Year of cancellation | 2014/2015 |
| Intended for the faculties | HGF | Intended for study types | Bachelor |
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
Lectures
Tutorials
Other activities
Summary
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:
Recommended literature:
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.
E-learning
Other requirements
There are no additional requirements for students.
Prerequisities
Subject has no prerequisities.
Co-requisities
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.