| Course Unit Code | 634-2004/01 |
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| Number of ECTS Credits Allocated | 6 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | |
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| Prerequisities | Course Unit Code | Course Unit Title |
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| 634-2008 | Financial Accounting I |
| 634-2012 | Management Accounting |
| Name of Lecturer(s) | Personal ID | Name |
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| JAN48 | prof. Ing. Kamila Janovská, Ph.D. |
| LEG001 | Ing. Vlasta Legerská |
| KUT064 | Ing. Josef Kutáč, Ph.D. |
| Summary |
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The subject focus covers following issues: property and capital structure
of an enterprise, management of fixed and circulating capital, depreciation,
management of supplies, claims and cash, cost and revenue items of an enterprise, their structure and possibilities how to influence them, investment decision making, enterprise valuation, financial analysis, organizational and legal
forms of enterpreneurial activities.
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| Learning Outcomes of the Course Unit |
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• student can specify basic relations within the company economic management
• student is able to characterise the property and capital structure of entrepreneurial subjects
• student is skilful at analysing expense and yield items of a company
• student obtains the knowledge of basic organizational-legal forms of business
• student is well informed about basic methods used in financial analysis
• student acquires the comprehensive knowledge of the company development from the space and time biews
• student can define and characterize basic activities related to company planning
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| Course Contents |
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1. The subject specifies the economic system of enterprise, the concepts of Business economics and of Economics
2. Analysis of the basic elements and relationships of business economics.
3. Principles economy. Accounting as part of the organization's information system.
4. The operating cycle of the company .
5. Analysis of company property
6. The financial statements of the company, .analysis of balance sheet
7. Management of fixed assets in the company.
8. Inventory management in the enterprise.
9. Receivables management in the enterprise.
10. Liquidity management in the enterprise. Analysis of the statement of cash flows.
11. Cost management in the enterprise. Analysis of the profit and loss account.
12. Break-even analysis. Calculation breakdown of costs.
13. Financial planning and decision making.
14. Investment decisions: time value of money, discounted cash flow, net present value, payback period.
15. Fundamentals of tax system. |
| Recommended or Required Reading |
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| Required Reading: |
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[1]MILGROM, P.R.; Roberts, J. Economics, organization, and management. Prentice-Hall, 2000, pg. 621
[2] VOZŇÁKOVÁ, I., JANOVSKÁ, K. Economics of Enterprise, Investment in Education Development, Studijní opora v rámci projektu „Rozvoj jazykových kompetencí pracovníků VŠB-TU Ostrava: InterDV“, Klíčová aktivita KA 03, 2014.5] |
[1]VOZŇÁKOVÁ, I.; JANOVSKÁ, K.; MYNÁŘ, M.; SIKOROVÁ, A.: Ekonomika podniku, VŠB - TU Ostrava, 2008, ISBN 978-80-248-1760-6.
[2] SYNEK, M.: Podniková ekonomika, C.H. Beck Praha, 2006.
[3] MILGROM, P.R.; ROBERTS, J. Economics, organization, and management. Prentice-Hall, 2000, pg. 621.
[4] VOZŇÁKOVÁ, I., JANOVSKÁ, K. Economics of Enterprise, Investment in Education Development, Studijní opora v rámci projektu „Rozvoj jazykových kompetencí pracovníků VŠB-TU Ostrava: InterDV“, Klíčová aktivita KA 03, 2014.5] |
| Recommended Reading: |
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• Roberts, J. The modern firm: organizational design for performance and growth. Oxford University Press, 2004,pg. 318
. VOZŇÁKOVÁ, I.; JANOVSKÁ, K. Ekonomika podniku,Power Point prezentace, VŠB - TU Ostrava, 2012 |
| [1] BAŘINOVÁ, D.; VOZŇÁKOVÁ, I. Vyhodnocení a využití účetních výkazů pro manažery společníky a akcionáře. Praha: nakladatelství Grada Publishing, s.r.o., 2005. ISBN 80-247-1115-X. [2] PAVLÍKOVÁ, A. Finanční řízení v praxi. Praha, 3x3, 1998. [3] VOZŇÁKOVÁ, I.: Efektivní řízení pohledávek, nakladatelství Grada Publishing, s.r.o., ISBN 80-247-0770-5, 2003. [4] ROBERTS, J. The modern firm: organizational design for performance and growth. Oxford University Press, 2004, pg. 318. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Tasks are not Defined |