English

Not applicable.

Students will be able to gain company’s economy knowledge connected to each field of company’s activity.
Concerning the gained course knowledge and as part of the course evaluation, students should be able to apply it to concrete company’s activity, process or to try to solve the problem in specific field of the company’s activity.

There is expectation to have general knowledge of economics

Not applicable.

Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions.

Knowledge is verified by a written examination. For the written exam the student receives two computational examples and four technical questions of a theoretical part defined by lectures in the field of enterprise economics. The student is awarded the classification according to the grading scale ECTS max score of 70 points.
There is also one control test.
Passing the control test: 30 points
Minimum number of points: 17 points.
Correction term is the only one in the credit week.
A 100 – 90
B 89 - 80
C 79 – 70
D 69 – 60
E 59 – 50
F 49 - 0

Studenti získají teoretické znalosti z oblasti ekonomiky podniku v anglickém jazyce. V přednáškách je podtržen ekonomický aspekt dané problematiky a je kladen důraz na osvojení odborné terminologie v anglickém jazyce. Studenti získají znalosti z oblasti ekonomiky podniku a dovednosti pro řízení ekonomického provozu podniku. Budou disponovat kompetencemi pro efektivní fungování podniku v současném podnikatelském prostředí.

Topics lectures are as follows:
1. International business environment. Definition of corporate economics.
2. Object and methods of corporate economics.
3. Management by objectives. Shareholders versus stakeholders value.
4. National and transnational legal forms of enterprise. Corporate governance.
5. Balance theory. Classic concept of the balance sheet and new approaches.
6. Production theory and cost theory. Fundamentals of production theory. Fundamentals of cost theory.
7. Cash flow management. Direct and indirect methods of cash flow statement.
8. Cost accounting systems. Different approaches to costing. Pricing.
9. Managerial conception of costs. CVP analysis.
10. Corporate financing in an international environment. Financial planning as a part of a business planning.
11. Investment decision-making. Investment planning and investment calculations.
12. Creating a business plan and budget system.
13. Company statistics and analyzes.

Not applicable.

Objectives of the course: The aim of the course is to provide students with a comprehensive overview of the economic theory of the corporation. It deals with a range of topics, including production analysis, break - even analysis, accounting profit and economic profit, capital budgeting, managerial decision making, fund flow statement a budget and budgetary control. There is underlined the economic aspect of the issue and the focus on the terminology in the lectures.

Learning outcomes:
Knowledge: Further students will be able to gain company’s economy knowledge connected to each field of company’s activity.
Skills: Students will be equipped with a set of concepts and analytical tools that will allow students to approach and analyse a wide variety of common corporate economic questions.
Eligibility: Concerning the gained course knowledge and as part of the course evaluation, students should be able to apply it to concrete company’s activity, process or to try to solve the problem in specific field of the company’s activity.

There is one control test during the semester. In the case of excused absence from seminars, teacher in justified cases set a condition alternative task.

Not applicable.

BURNS, P. Entrepreneurship and small business. Palgrave Macmillan. 2001. ISBN 0-333-91474-0

DAVID, E. Financial Analysis and Decision Making. McGraw-Hill. 2003. ISBN 0-07-141559-9.
DRURY, C. Management and cost accounting. Cengage Learning. 2015. ISBN 978-1-4080-9393-1.