Popis předmětu - AE1B16EKP
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-podnikuPoznámka:
Rozsah výuky v kombinované formě studia: 14p+6s |
Předmět je zahrnut do těchto studijních plánů:
Plán | Obor | Role | Dop. semestr |
Stránka vytvořena 19.3.2024 12:51:07, semestry: L/2023-4, Z/2024-5, Z/2023-4, připomínky k informační náplni zasílejte správci studijních plánů | Návrh a realizace: I. Halaška (K336), J. Novák (K336) |