PEMBKEPO Economy of Enterprise

School of Business Administration in Karvina
Winter 2023
Extent and Intensity
16/0/0. 5 credit(s). Type of Completion: zk (examination).
doc. Ing. Jarmila Duháček Šebestová, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Jarmila Duháček Šebestová, Ph.D.
Department of Business Economics and Management - School of Business Administration in Karvina
Contact Person: Ing. Žaneta Rylková, Ph.D.
Thu 19. 10. 15:35–17:10 MS, Thu 23. 11. 15:35–17:10 MS, Thu 14. 12. 15:35–17:10 MS
Introduction to business economics.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 190 student(s).
Current registration and enrolment status: enrolled: 218/190, only registered: 6/190
fields of study / plans the course is directly associated with
Course objectives
The course "Business Economics" will be to acquaint students with the company's functioning in general concerning other disciplines that will follow in the study (accounting, marketing, management…). The partial goal is to comprehensively acquaint the student with the interconnectedness of individual business processes and support his logical thinking and decision-making. The output of his knowledge will be the concept of the company as a living organism, where the student understands that any change in one process causes a chain reaction in other processes and problems of the company can not be solved separately (e.g. only production, only supply).
Learning outcomes
After completing the course, the student will describe and evaluate the fundamental business processes and use the basic calculations of business economics.
  • 1. Basic characteristics of the company
    Objectives of the company and its functions (activities). The organizational construction of the company. The life cycle of a company and its phases. Property and capital structure of the company. Founding budget. Production factors and their classification. Consumption of factors of production.
    2. Value flows in the company
    Business costs. Cost classification criteria in the company Cost function. Use of the cost function in managerial decision making. Outputs, revenues, sales. Costs, revenues, profit or loss in the break-even-point (BEP) diagram.
    3. Decision-making tasks in business management
    Basic procedures for deciding on price, range, cost limits, based on knowledge of the BEP.
    4. Main business processes
    Purchasing activity of the company. Example of creating a purchase plan. Production activity of the enterprise (including service enterprises). Demonstration of creating a production plan. Sales activity of the company. Demonstration of creating a sales plan.
    5. Secondary business processes
    Personnel activity in the company. Business support activities (administration, investment).
    6. Business numeracy and its importance
    Cost calculation, cost calculation methods. Basic types of calculations. Company budget (essential).
    required literature
  • ČEMERKOVÁ, Š., J. ŠEBESTOVÁ a K. STELMACH. Nauka o podniku I. Bratislava, 2016. ISBN 978-80-89553-43-3. info
  • ČEMERKOVÁ, Š., J. ŠEBESTOVÁ a K. STELMACH. Nauka o podniku II. Bratislava, 2016. ISBN 978-80-89553-44-0. info
  • CHOBOTOVÁ, M. a kol. Podniková ekonomika v definicích a příkladech. Karviná: SU OPF, 2010. ISBN 978-80-7248-64-10. info
    recommended literature
  • SYNEK, M. a kol. Podniková ekonomika. Praha: Grada, 2010. ISBN 978-80-7400-336-3. info
  • WÖHE, G. a E. KISLINGEROVÁ. Úvod do podnikového hospodářství. 2. vyd. Praha: C.H. Beck, 2007. ISBN 978-80-7179-897-2. info
  • BOUKAL, P., H. MIKOVCOVÁ a H. SCHOLLEOVÁ. Podniková ekonomika 1. Sbírka příkladů. Praha: VŠE, 2005. ISBN 80-245-0679-3. info
Teaching methods
Lectures, tutorials, homeworks
Assessment methods
Assessment methods: full-term work, based on active participation in tutorials (30% of evaluation), written exam (70% of assessment). The sum of the obtained points gives the overall evaluation of the student. The minimum success rate is 60% of their total number.
Language of instruction
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 16 HOD/SEM.
Teacher's information
Requirements for the student: active participation in tutorials associated with the solution of complex case studies of business economics and the elaboration of a semester-long work.
The course is also listed under the following terms Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022.
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