Czech

Not applicable.

Students gain theoretical knowledge from the field of corporate economics in relation to individual company activities. On the basis of gained knowledge and skills, students should be able (within the framework of their semestral work) to apply and deal with some of the company activities in a selected company and – from the practical point of view – to understand mutual economical connections within a company.

Students are expected to have general economic knowledge.

Not applicable.

Teaching is carried out through lectures and seminars. Lectures consist of interpretations of basic principles, methodology of given discipline, problems and their exemplary solutions. Seminars particularly support practical mastery of subject matter presented in lectures or assigned for individual study with the active participation of students.

Knowledge is tested through a written exam (max. 60 points). Final assessment is based on the results of a written test and performance during the semester.

Credit is based on:
1) seminar assignment (max. 10 points)
2) elaboration of individual tasks (max. 10 points)
3) credit test (max. 20 points, min. 10 points)

Grading scale:
A 100 – 90
B 89 - 80
C 79 – 70
D 69 – 60
E 59 – 50
F 49 – 0

Lectures:
- Introduction. Goals and functions of a company. Business plan. Company divison. Company surroundings.
- Balance sheet. Assets and capital. Working and net capital. Liquidity. Indebtedness. Optimal capital structure. Assets and liabilities valuation.
- Profit and loss statement. Revenues and costs, profit and their mutual relations.
- Operational performance management.
- Economic decision-making – total costs costing. Relations between profit, volume of production, price and costs.
- Managerial concept of costs (variable costing)
- Classification of costs and revenues.
- Short-term decision-making tasks. CVP analysis. Sensitivity analysis.
- Strategic cost management. Activity based costing – method ABC.
- Financial management of a company. Financial analysis. Management of working capital. Value-based management.
- Investment decision-making.
- Tools for economic management of a company (financial, managerial and cost accounting)
- Budgeting.
- Analyses. Internal audit.

Seminars:
Every seminar is focused on practical exercising of the corporate economics.

Not applicable.

The aim of the course is to provide students with theoretical knowledge from the corporate economics. The economic aspect of the subject and technical terminology are emphasized in the lectures. The course includes cash flow management, operational performance management, value based management, investment and economic decision making, managerial concept of costs and costing. The course also provides studetns with knowledge of tools for economic management of a company - managerial, cost and financial accounting, analyzes, internal audit. The subject follows the courses taught at bachelor's studies.

Attendance check is carried out on the basis of completing a test and other requirements. In case of excused absence in a seminar, teacher can set an alternate condition, usually elaboration of a substitute task.

Not applicable.

Not applicable.

KISLINGEROVÁ, E., SYNEK, M. Podniková ekonomika. Praha: C. H. BECK, 2015. ISBN 978-80-7400-274-8
KOCMANOVÁ, Alena a kol. Měření podnikové výkonnosti. Brno: Littera, 2013. 249 s. ISBN 978-80-85763-77-5
KOCMANOVÁ, Alena. Ekonomické řízení podniku. Praha: Linde a.s., 2013. 358 s. ISBN 978-80-7201-932-8
VOCHOZKA, M., MULAČ, P. Podniková ekonomika. Praha: Grada Publishing, 2012. ISBN 9788024743721

Not applicable.