PEMBANOP Enterprise Theory

School of Business Administration in Karvina
Winter 2023
Extent and Intensity
2/2/0. 7 credit(s). Type of Completion: zk (examination).
Ing. Tomáš Pražák, Ph.D. (lecturer)
Guaranteed by
Ing. Tomáš Pražák, Ph.D.
Department of Business Economics and Management - School of Business Administration in Karvina
Contact Person: Ing. Žaneta Rylková, Ph.D.
Tue 11:25–13:00 A423
  • Timetable of Seminar Groups:
PEMBANOP/01: Tue 13:05–14:40 A422, T. Pražák
The course can be registered independently on the other courses.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to explain basic concepts related to the description of the company, the company's activities, the nature of business and provide an overview of the various activities of the company and its management (purchasing, production, sales, logistics, human resources, financing, investment activities), as well as the objectives of the enterprise, organizational structure, business efficiency in application to practical business accountancy.
  • 1. Enterprise and substance of entrepreneurship
    Entrepreneurship, enterprise, objectives and functions of an enterprise, morphology and typology of enterprises, life cycle of an enterprise, economic specifics of enterprises in the area of banking, business enterprises, enterprises of services, SMEs, companies, organizational construction of a company, property structure of an enterprises.
    2. Purchase activities and inventory management
    Business activities, purchase, purchase process phase, purchase role, purchasing plan, stocks, stocks classification, inventory cycle, inventory management, inventory planning, inventory efficiency, importance of inventory management for economics activities of enterprises, supply relationship to other business activities.
    3. Production activity of the enterprise
    Production processes and their classification, typology of production, production according to the range of assortment structure, arrangement of production facilities, production planning, time production funds, determination of production capacity of the company, performance, laboriousness, clock time, utilization of production capacity.
    4. Costs of the enterprise
    Production factors of production and their classification, combination of production factors, consumption of production factors, costs of the company and their classification, cost function, linear and nonlinear dependence of costs on the production volume in natural units, methods of cost function estimation, utilization of cost function in managerial decision making.
    5. Performance and sales activity of the enterprise
    Outputs, revenues, performance, and sales of single-component and multi-component productions, sales activity, the role of marketing and its techniques, logistics and its role in sales activities, sales department tasks and activities, sales plan, price and its determination.
    6. Profit / loss in breakdown diagram
    Relationship between revenues, costs and profit. Graphical and mathematical concept of break-even point, selected business calculations, which are crucial for decision-making on the future efficiency of an enterprise economic activities, setting a minimum price, basic category of economic cost evaluation.
    7. Costing in the business economy
    Costing and their classification, business costing system, costing vs. pricing, costing unit, general calculation formula, costing techniques, simple division calculations, dividing-cost calculations, surcharge calculations, costing as a cost management tool, and for determination responsibility for their formation and amount.
    8. Business support activities
    Personnel activities, human resources management, people as the most important factor of production, importance of personnel management, investment activity, company financing, scientific and technical activity, the importance of innovations for further business development, administration.
Teaching methods
Skills demonstration
Seminar teaching
One-to-One tutorial
Students' self-study
Assessment methods
Student requirements: minimum attendance at seminars 70%
Assessment methods: activities during the semester (40%); final test during the exam period (60%)
Language of instruction
The course is also listed under the following terms Winter 2016, Winter 2017, Winter 2018, Winter 2021, Winter 2022.
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