Lecturer(s)
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Slinták Karel, Ing. Ph.D.
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Kozubíková Ludmila, Ing. Ph.D.
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Zámečník Roman, doc. Ing. Ph.D.
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Papadaki Šárka, 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
- Participation in classes
- 20 hours per semester
- Home preparation for classes
- 30 hours per semester
- Preparation for course credit
- 35 hours per semester
- Preparation for examination
- 45 hours per semester
- Term paper
- 20 hours per semester
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prerequisite |
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Knowledge |
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Knowledges from Mathematics, Statistics, Financial Accounting, Management and Marketing. |
Knowledges from Mathematics, Statistics, Financial Accounting, Management and 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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Methods for working with texts (Textbook, book) |
Methods for working with texts (Textbook, book) |
Lecturing |
Practice exercises |
Practice exercises |
Lecturing |
assessment methods |
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Composite examination (Written part + oral part) |
Composite examination (Written part + oral part) |
Analysis of seminar paper |
Grade (Using a grade system) |
Grade (Using a grade system) |
Analysis of seminar paper |
Recommended literature
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Odborná ekonomická periodika, Finance a úvěr, Ekonom, Euro, Hospodářské noviny, denní periodika.
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MARTINOVIČOVÁ, Dana, Miloš KONEČNÝ a Miloš VAVŘINA. Úvod do podnikové ekonomiky. Praha: Grada, 2014. ISBN 978-80-247-5316-4.
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RŮČKOVÁ, Petra a Michaela ROUBÍČKOVÁ. Finanční management. Praha: Grada, 2012. ISBN 978-80-247-4047-8.
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RŮČKOVÁ, Petra. Finanční analýza. Praha: Grada, 2015. ISBN 978-80-247-5534-2.
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SYNEK, Miloslav a Eva KISLINGEROVÁ. Podniková ekonomika. Praha: C. H. Beck, 2015. ISBN 978-80-7400-274-8.
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SYNEK, Miloslav. Manažerská ekonomika. Praha: Grada, 2011. ISBN 978-80-247-3494-1.
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WÖHE, Günter a Eva KISLINGEROVÁ. Úvod do podnikového hospodářství. Praha: C. H. Beck, 2007. ISBN 978-80-7179-897-2.
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ZÁMEČNÍK, Roman, Zuzana TUČKOVÁ a Ludmila HROMKOVÁ. Podniková ekonomika II. Zlín: Univerzita Tomáše Bati ve Zlíně, 2007. ISBN 978-80-7318-624-1.
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