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Lecturer(s)
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Kozubíková Ludmila, Ing. Ph.D.
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Zámečník Roman, doc. Ing. Ph.D.
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Vaculčíková Zuzana, Ing. Ph.D.
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Course content
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- Costs, Revenues - an elementary characteristic, classification - Profit/Loss - characteristic, structure, calculation methods, reporting - Cost functions - Relations between the elementary economic values, Break-Even Point - Costing - Price - Financial management, Cash flow - Production - Sales activity of enterprise
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Learning activities and teaching methods
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Lecturing, Methods for working with texts (Textbook, book), Practice exercises, Individual work of students
- Home preparation for classes
- 26 hours per semester
- Preparation for course credit
- 25 hours per semester
- Preparation for examination
- 40 hours per semester
- Participation in classes
- 39 hours per semester
- Term paper
- 20 hours per semester
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| prerequisite |
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| Knowledge |
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| Business Economics I, Mathematics, Statistics, Management a Marketing |
| Business Economics I, Mathematics, Statistics, Management a Marketing |
| learning outcomes |
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| to define costs, revenues and profit/loss |
| to define costs, revenues and profit/loss |
| to explain the difference between costs and expenses, revenues and income |
| to explain the difference between costs and expenses, revenues and income |
| to characterize the parameters of the short-term cost function, including graphical version |
| to characterize the parameters of the short-term cost function, including graphical version |
| to list the methods of constructing the short-term cost function |
| to list the methods of constructing the short-term cost function |
| to define the break-even point |
| to define the break-even point |
| to explain the costing subject, the calculation methods of full costing and direct costing, the typical and retrograde calculation formula |
| to explain the costing subject, the calculation methods of full costing and direct costing, the typical and retrograde calculation formula |
| to characterize content and principles of financial management |
| to characterize content and principles of financial management |
| to define the production capacity, its intensive and extensive use |
| to define the production capacity, its intensive and extensive use |
| Skills |
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| to calculate the profit/loss in the required structure |
| to calculate the profit/loss in the required structure |
| to construct a short-term cost function using the two-period method, classification analysis, regression and correlation analysis |
| to construct a short-term cost function using the two-period method, classification analysis, regression and correlation analysis |
| to construct a chart of short-term cost function |
| to construct a chart of short-term cost function |
| to calculate the break-even point in natural and value terms |
| to calculate the break-even point in natural and value terms |
| to display break-even point graphically |
| to display break-even point graphically |
| to allocate indirect costs using the simple division method, the method of dividing by ratios and markup methods |
| to allocate indirect costs using the simple division method, the method of dividing by ratios and markup methods |
| to construct the cost calculation |
| to construct the cost calculation |
| to calculate gross and net working capital and liquidity ratios |
| to calculate gross and net working capital and liquidity ratios |
| to calculate time fund, the production capacity, its intensive and extensive use |
| to calculate time fund, the production capacity, its intensive and extensive use |
| teaching methods |
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| Knowledge |
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| Practice exercises |
| Lecturing |
| Lecturing |
| Practice exercises |
| Methods for working with texts (Textbook, book) |
| Methods for working with texts (Textbook, book) |
| Individual work of students |
| Individual work of students |
| assessment methods |
|---|
| Grade (Using a grade system) |
| Analysis of seminar paper |
| Analysis of seminar paper |
| Oral examination |
| Oral examination |
| Grade (Using a grade system) |
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Recommended literature
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BAYE, Michael R. a Jeff PRINCE. Managerial economics and business strategy. New York: McGraw-Hill Irwin, 2014. ISBN 978-0-07-352322-4.
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BEGG, David K. H., Rudiger DORNBUSCH a Stanley FISCHER. Economics. London: McGraw-Hill, 2005. ISBN 0077107756.
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BIERMAN, Harold a Seymour SMIDT. Financial management for decision making. Washington, D. C.: Beard Books, 2003. ISBN 1587982129.
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BRIGHAM, Eugene F. a Michael C. EHRHARDT. Financial management: theory and practice. Mason, OH: South-Western Cengage Learning, 2014. ISBN 978-1-111-97221-9.
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HIGGINS, Robert C. Analysis for financial management. Boston: McGraw-Hill Irwin, 2004. ISBN 0071232451.
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HIRSCHEY, Mark. Fundamentals of managerial economics. Mason, OH: Thomson/South-Western, 2006. ISBN 0324288891.
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PORTER, Michael E. Competitive strategy: techniques for analyzing industries and competitors. New York: Free Press, 2004. ISBN 0-7432-6088-0.
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RICKETTS, Martin J. The economics of business enterprise: an introduction to economic organization and the theory of the firm. Cheltenham: Edward Elgar, 2002. ISBN 1840649054.
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THOMPSON, Arthur A. a John P. FORMBY. Economics of the firm: Theory and Practice. Cheltenham: Edward Elgar, 2002. ISBN 1840649054.
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WEIHRICH, Heinz a Harold KOONTZ. Management. Praha: Victora Publishing, 1993. ISBN 80-85605-45-7.
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