Popis předmětu - AE1B16EKP
Přehled studia |
Přehled oborů |
Všechny skupiny předmětů |
Všechny předměty |
Seznam rolí |
Vysvětlivky
Návod
AE1B16EKP |
Business Economics |
Role: | |
Rozsah výuky: | 2+2s |
Katedra: | 13116 |
Jazyk výuky: | EN |
Garanti: | |
Zakončení: | Z,ZK |
Přednášející: | |
Kreditů: | 5 |
Cvičící: | |
Semestr: | L |
Anotace:
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.
Osnovy přednášek:
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. |
Osnovy cvičení:
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. |
Literatura:
1. | | Glautier, M.W.E., Underdown, B.: Accounting - Theory and Practice. London 1991 |
2. | | International Financial Reporting Standards |
Požadavky:
https://ekonom.feld.cvut.cz/cs/student/predmety/ekonomika-podniku
Poznámka:
Rozsah výuky v kombinované formě studia: 14p+6s |
Předmět je zahrnut do těchto studijních plánů:
Plán |
Obor |
Role |
Dop. semestr |
Stránka vytvořena 22.7.2024 17:51:06, semestry: Z,L/2023-4, Z,L/2024-5, připomínky k informační náplni zasílejte správci studijních plánů |
Návrh a realizace: I. Halaška (K336), J. Novák (K336) |