Czech

5

Not applicable.

Production capacity and its use. Optimal delivery size. Optimization and management of stock balance. ABC method of stock management. Use of material.
Costs. Using of cost categorisation for possible cost reduction. Total costs calculation, relative cost reduction thanks to fixed costs, idle fixed costs. Determination of costs functions parameters. Influences on the profit. Capital appreciation. Break-even point analysis and modelling of costs. Operating lever degree. Incomplete costs calculation. Contribution to the coverage of fixed costs and profit.
Corporate development processes. Use of the critical way method and multi-criteria decision-making in project management. Simplex method of technical economic modelling. Pricing methods. Growth patterns of technical economic indices.
Methods of evaluation of effectiveness of investment projects.
Determination of the necessary number of employees. Labour productivity and its management. Use of analysis of owners’ equity profitability on the basis of economic result. Method of constant share of sales at long-term planning of financial resources needs.

Knowledge of equations solutions, minimum and maximum function value calculation, function graphs in various rasters and connection of graphs with numeric figures; knowledge of simplex method, statistics, microeconomics as well as accounting including account sheets; basic knowledge of income tax, value added tax, basic knowledge of basic statements of commercial code as well as labour law, basic knowledge of management.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Conditions for awarding the course-unit credit:
1. Electronical submission of five blocks of problem solutions (problems are dividend into five blocks). Student can obtain max. 6 points for one block submitted before specified date (max. 3 points for a block submitted after deadline). To get the course-unit credit, the student must submit all five blocks, and the sum of the points recieved for all of the blocks must be at least 60% of the maximum points possible to obtain (at least 18 points of 30 possible).
2. Passing of 3 tests before dates specified by the plan (1st test – 3 problems, 2nd and 3rd test 2 problems/each test). Points awarded: max 10 points per problem; for each test there are only two reparative terms possible. To get the course-unit credit, student must reach at least 60% of maximum points in each test (42 out of 70 possible in total).
3. 100% attendance at seminars.

Exam requirements: knowledge of taught problematics and their practical applications.
Form of exam: written (1 question, 1 practical problem); 15 minutes time; for E overall classification it is necessary to get E from both the answer to the question and solution of the problem (e.g.: the answer is correct, but some important parts are missing; solution of the problem is correct, but there’s a numerical error).

Conditions for passing an exam: Knowledge of taught topics and its practical application.
Form of examination: written examination.

Entrepreneurship. Company and its characteristics, functions and typology. Production factors. Property and capital structure. Long-term assets.
Material stock, structure of material time, use of material. Work in progress stocks, stocks of finished products and goods. Costs and their reduction. Revenues. Economic result. Capital appreciation.
Break-even point analysis. Operating lever. Incomplete costs calculation. Contribution to the coverage of fixed costs and profit formation.
Life of a company. Development processes.
Management functions. Company plans. Management by objectives. Strategy. Fundamentals of project management.
Economic optimization. Marketing and sale. Pricing.
Production activities. Research activities (categories).
Research activities (analysis of project effectiveness).
Investing activities.
Personal management.
Financial management of the company.
Management of long-term assets. Management of tools and equipment. Power economy. Purchases.
Revision lesson.

Not applicable.

The main objective of the course is to provide students with knowledge and skills necessary for management and economic functions in companies. Another goal is to harmonize knowledge acquired in other courses on corporate economics and to emphasise respective connections and relations.

Attendance is obligatory.

Not applicable.

Not applicable.

KONEČNÝ, M. Podniková ekonomika. 6. vyd. Brno: Akademické nakladatelství CERM, 2007. 184 s. ISBN 978-80-214-3465-3. (CS)

FOTR, J. a kol. Manažerské rozhodování. 2. vyd. Praha: Ekopress, 2006. 409 s. ISBN 80-86929-15-9. (CS)
KISLINGEROVÁ, E. a kol. Manažerské finance. 3. vyd. Praha : C.H.Beck, 2010. 811 s. ISBN 978-80-7400-194-9. (CS)
KONEČNÝ, M. Finanční analýza a plánování. 10. vyd. Brno: Fakulta podnikatelská VUT v Brně, Nottingham Business School the Nottingham Trent University, 2005. ISBN 80-7355-033-4. (CS)
PAVELKOVÁ, D. - KNÁPKOVÁ, A. Výkonnost podniku z pohledu finančního manažera. 2. vyd. Praha: Linde, 2009. 333 s. ISBN 80-86131-63-7. (CS)
SYNEK, M. a kol. Manažerská ekonomika. 5. vyd. Praha: Grada, 2011. 480 s. ISBN 978-80-247-3494-1. (CS)
SYNEK, M. a kol. Podniková ekonomika. 5. vyd. Praha: C.H.Beck, 2010. 498 s. ISBN 978-80-7400-336-3. (CS)
TOMEK, G. - VÁVROVÁ, V. Řízení výroby a nákupu. 1. vyd. Praha: Grada, 2007. 384 s. ISBN 978-80-247-1479-0. (CS)
VEBER, J. a kol. Management. Základy, moderní manažerské přístupy, výkonnost a prosperita. 2. vyd. Praha: Management Press, 2009. 732 s. ISBN 978-80-7261-200-0. (CS)
VLČEK, R. Management hodnotových inovací. 1. vyd. Praha: Management Press, 2008. 240 s. ISBN 978-80-7261-164-5. (CS)

13 hours, compulsory