Subject description - BE5B16EPD
Summary of Study |
Summary of Branches |
All Subject Groups |
All Subjects |
List of Roles |
Explanatory Notes
Instructions
| BE5B16EPD | Business Economics | ||
|---|---|---|---|
| Roles: | P | Extent of teaching: | 2P+2S |
| Department: | 13116 | Language of teaching: | EN |
| Guarantors: | Podivínský T. | Completion: | KZ |
| Lecturers: | Podivínský T. | Credits: | 4 |
| Tutors: | Podivínský T. | Semester: | Z,L |
Web page:
https://moodle.fel.cvut.cz/courses/BE5B16EPDAnotation:
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.Course outlines:
| 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. | Basic accounting principles. 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. | Financial calculus - interest. Investment decision-making - marginal and average values. Opportunity cost. | |
| 7. | Long term finance. Stock, bond, bank loan, leasing. Short term finance - 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. Motivation, stimulation, communication. 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. |
Exercises outline:
| 1. | Rules and guides (principles) of seminars, conditions of classified credit (assesment). Entrepreneurship, forms of business. | |
| 2. | Accounting. Balance sheet, | |
| 3. | Income statement and cash flow statement - structure and mutual relations. | |
| 4. | Founder's budget. Managerial game. | |
| 5. | Relations between profit, production, price and costs. | |
| 6. | Operational leverage, break-even point analysis. Costs calculation methods. | |
| 7. | Test. Productivity, profitability, basic financial indicators. | |
| 8. | Introduction to financial calculus. Calculus of interest. | |
| 9. | Investment decision-making (economic effectiveness criteria). | |
| 10. | Test. Investment decision-making - examples. | |
| 11. | Corporate long and short term financing | |
| 12. | Tax and accounting depreciation. Tax shield. Tax documentation. | |
| 13. | Assesment Test. | |
| 14. | Classified credit assesment. Team management. Reserve. |
Literature:
| 1. | Glautier, M.W.E., Underdown, B.: Accounting - Theory and Practice. London 1991 |
Requirements:
https://ekonom.feld.cvut.cz/web/index.php?option=com_content&;task=section&id=7&Itemid=236 Subject is included into these academic programs:| Program | Branch | Role | Recommended semester |
| BEECS | Common courses | P | 6 |
| BPEECS_2018 | Common courses | P | 6 |
| Page updated 14.10.2024 17:51:34, semester: Z/2025-6, Z,L/2024-5, L/2023-4, Send comments about the content to the Administrators of the Academic Programs | Proposal and Realization: I. Halaška (K336), J. Novák (K336) |