Course detail

Economic practicum at PC

FP-KepPDAcad. year: 2016/2017

This course introduces students to the processing of selected topics (solving examples and exercises), including a graphical representation using a spreadsheet program MS Excel 2002. All areas of practical examples will be solved by the form of case studies.

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

Ing. Tomáš Heralecký, Ph.D.

Department

Institute of Economics (ÚE)

Learning outcomes of the course unit

On the basis of knowledge gained from studying economic subjects in the Bachelor's program, student is able to acquire their knowledge and skills, and is progressively developing usign computing in practical terms.

Prerequisites

Knowledge of economic subjects obtained in one’s study to date, especially from the subject of Business economics, computer skills, and knowledge of the spreadsheet program of Microsoft Excel 2010 are expected.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Exercises promote the practical mastery of subject presented in lectures or assigned for individual study with the active participation of students.

Assesment methods and criteria linked to learning outcomes

Processing of 8 examples in various practical exercises, each example is evaluated with 5 points.
Final test - maximum 30 points
                             
Total - maximum 70 points
Final evaluation:
70-66 points...A
65-61 points...B
60-56 points...C
55-51 points...D
50-40 points...E
39 and less.....F

Course curriculum

1. Introduction into the exercise, setting the conditions for obtaining the Pass. Introduction into solving the tasks with the help of MS Excel
2. The Costs definition.
3.-4. The management of the fixed and accelerating Costs. The return management of the fixed and accelerating Costs.
5.-6. The calculation of the Total Costs and Non-Total Costs – the Costing model, the Absorbing costing
7. Depreciations
8.-9. The Investments deciding.
10.-11. Entering the case study, consultations.
12. Test.
13. Evaluation of the final test, correction test.

Work placements

Not applicable.

Aims

This subject directly relates to the knowledge that students gained in the economically-oriented subjects within their studies. Its main aim is to deepen students' ability to classify, analyze, and present information in response to specific decision-making tasks.
After a successful completion of this course, students will be able to use MS Excel for the purposes of cost analysis, to process analyses of full and variable costs, BEP analyses and others.

Specification of controlled education, way of implementation and compensation for absences

The participation on concentration trainings.
The continuous preparation for concentration trainings (self study from literature.
Working on the exercises.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

BROŽ, M. Excel pro manažery a ekonomy, 1.vyd. Praha:CP Books, 2005. 424 s. ISBN 80-251-0499-0. (CS)
FIBÍROVÁ, J. a kol. Nákladové a manažerské účetnictví, 1.vyd. Praha: ASPI, 2007. 430 s. ISBN 978-80-7357-299-0. (CS)
SYNEK, M. Manažerská ekonomika, 4.vyd. Praha: Grada Publishing, 2007. 452 s. ISBN 978-80-247-1992-4. (CS)
SYNEK, M. Podniková ekonomika. 4.vyd. Praha:C.H.Beck, 2006. 475s. ISBN 80-7179-892-4. (CS)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-EP , 2 year of study, winter semester, compulsory-optional

Type of course unit

 

Computer-assisted exercise

26 hod., compulsory

Teacher / Lecturer

Ing. Jana Hornungová, Ph.D.
Mgr. Vladěna Štěpánková, Ph.D.

Syllabus

1. Introduction into the exercise, setting the conditions for obtaining the Pass. Introduction into solving the tasks with the help of MS Excel
2. The Costs definition – exercise No. 1
3. The management of the fixed and accelerating Costs – exercise No.2
4. The return management of the fixed and accelerating Costs – exercise No.3
6. The calculation of the Total Costs and Non-Total Costs – the Costing model, the Absorbing costing – exercise No. 5
7. The Investments deciding – exercise No. 6
8. The Budgets – exercise No. 7
9. Handing in the exercises, the evaluation, obtaining the Pass.