Tomas Bata University in Zlín
Study programmes & Course catalogue
Tomas Bata University in Zlín
Česky
Search

Course: Business Economics 2

« Back
Course title Business Economics 2
Course code MUPE/1PEK2
Organizational form of instruction Lecture + Seminary
Level of course Bachelor
Year of study not specified
Semester Winter
Number of ECTS credits 6
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Kozubíková Ludmila, Ing. Ph.D.
  • Metzker Zdenko, Ing.
  • Slinták Karel, Ing. Ph.D.
  • Zámečník Roman, doc. Ing. Ph.D.
Course content
- 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 activities of enterprise

Learning activities and teaching methods
Lecturing, Methods for working with texts (Textbook, book), Practice exercises, Individual work of students
  • Participation in classes - 39 hours per semester
  • Preparation for course credit - 25 hours per semester
  • Preparation for examination - 40 hours per semester
  • Home preparation for classes - 26 hours per semester
  • Term paper - 20 hours per semester
learning outcomes
Knowledge
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
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
Knowledge
Methods for working with texts (Textbook, book)
Methods for working with texts (Textbook, book)
Practice exercises
Lecturing
Lecturing
Practice exercises
Individual work of students
Individual work of students
assessment methods
Composite examination (Written part + oral part)
Grade (Using a grade system)
Grade (Using a grade system)
Composite examination (Written part + oral part)
Recommended literature
  • Odborná ekonomická periodika, Finance a úvěr, Ekonom, Euro, Hospodářské noviny, denní periodika.
  • Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení Zákona č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.
  • MARTINOVIČOVÁ, Dana, Miloš KONEČNÝ a Miloš VAVŘINA. Úvod do podnikové ekonomiky. Praha: Grada, 2014. ISBN 978-80-247-5316-4.
  • RŮČKOVÁ, Petra a Michaela ROUBÍČKOVÁ. Finanční management. Praha: Grada, 2012. ISBN 978-80-247-4047-8.
  • RŮČKOVÁ, Petra. Finanční analýzy. Praha: Grada, 2015. ISBN 978-80-247-5534-2.
  • SYNEK, Miloslav a Eva KISLINGEROVÁ. Podniková ekonomika. Praha: C. H. Beck, 2015. ISBN 978-80-7400-274-8.
  • SYNEK, Miloslav. Manažerská ekonomika. Praha: Grada, 2011. ISBN 978-80-247-3494-1.
  • WÖHE, Günter a Eva KISLINGEROVÁ. Úvod do podnikového hospodářství. Praha: C. H. Beck, 2007. ISBN 978-80-7179-897-2.
  • ZÁMEČNÍK, Roman, Zuzana TUČKOVÁ a Ludmila HROMKOVÁ. Podniková ekonomika II. Zlín: Univerzita Tomáše Bati ve Zlíně, 2007. ISBN 978-80-7318-624-1.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Tomas Bata University in Zlín, date of update: 10.05.2024 23:51.