Subject description - A7B16EPD

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A7B16EPD Business Economics
Roles:P Extent of teaching:2+2s
Department:13116 Language of teaching:CS
Guarantors:  Completion:KZ
Lecturers:  Credits:5
Tutors:  Semester:L


Legal forms of businesses. Assets and capital of the company. Fundamentals of the management of the firm. Short-term and long-term financing. Basic accounting principles. Accounting statements and their structure. Financial analysis indicators. Decision-making, investment effectiveness. Fundamentals of management, organisational structures. Tax system in CR with a focus to income tax. Finacial markets. Subject is the introduction to various disciplines in management of the firm.

Course outlines:

1. Company and business, targets and function of the business, legal forms of businesses.
2. Business plan - outline, building up and implementation. Assets and capital structure of the company.
3. Cost classification, cost calculation methods. Relations between profit, production volume, price and costs.
4. Long-term financing. Shares, bonds, bank loans, leasing. Short-term financing - business credit, bill of exchange (IOU).
5. Basic accounting principles. Assets, liabilities, cost, income. Accounting statements and their structure.
6. Principles of financial analyses. Profit division, effectiveness and productivity.
7. Financial mathematics - interest calculation. Investment appraisal - marginal and average values. Opportunity cost.
8. Basic criteria of evaluation (payback period, net present value, internal rate of return). Risk and uncertainty in business.
9. How does the succesful firm looks and what has its manager to know? What environment does the firm carry the business in?
10. Basis of company management, managerials roles. Organisational structure of the firm.
11. Human resources management. Motivation, stimulation, comunication. Work team management. Manager´s own time control.
12. How to manage taxes. Tax system in CR. Income tax, consumption taxes, value added tax.
13. Information systems in managerial practice - introduction.
14. Semestral projects 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.


1. Koontz, H., Weihrich, H.: Management. McGraw-Hill, 1998
2. Brealey, R.A., Meyers, S.C.: Principles of Corporate Finance. McGraw-Hill, 2000
3. Nickels, W. G.: Understanding Business. Mosby, 1997
According to lecturer requirements.


Předmět A7B16EPD nelze zapsat současně nebo po absolvování předmětů A7B16EKP a A7B16UFI.


Subject is included into these academic programs:

Program Branch Role Recommended semester
BSI(ECTS) Software Engineering P 5
BPSTMWM Web and Multimedia P 5
BPSTMSI Software Engineering P 5
BPSTMIS Intelligent Systems P 5
BWM(ECTS) Web and Multimedia P 5
BIS(ECTS) Intelligent Systems P 5

Page updated 4.8.2020 17:51:40, semester: Z,L/2020-1, L/2019-20, Send comments about the content to the Administrators of the Academic Programs Proposal and Realization: I. Halaška (K336), J. Novák (K336)