PEMBPPOP Corporate Calculations

School of Business Administration in Karvina
Summer 2021
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Ing. Žaneta Rylková, Ph.D. (lecturer)
Guaranteed by
Ing. Karel Stelmach, Ph.D.
Department of Business Economics and Management - School of Business Administration in Karvina
Contact Person: Ing. Žaneta Rylková, Ph.D.
Mon 8:05–9:40 B207
  • Timetable of Seminar Groups:
PEMBPPOP/01: Mon 9:45–10:30 B207, Ž. Rylková
The course can be registered independently on the courses.
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 25 student(s).
Current registration and enrolment status: enrolled: 19/25, only registered: 0/25
fields of study / plans the course is directly associated with
Course objectives
Course contents follow the Business Economics, based on the general economic theory. The findings, however, draws on many other disciplines such as mathematics, statistics, accounting, finance and business law. Business Economics is not just a theoretical discipline, but also a practical discipline where entrepreneurs, managers and economists give guidance on how to manage business to operate efficiently and profitable. The goal of course is to increase the level of economic development and education, knowledge, as well as methodological and practical skills in the field of business practice.
  • 1. Overview of key terms; meaning and use of elementary variables, indicators and economic relations of the subject Business Economics.
    2. Morphology and typology of companies. The life cycle of the firm and its phases.
    3. Cost function, deepening knowledge.
    4. Contribution to fixed costs and profit - definition, meaning, usage.
    5. Price creation. Price elasticity. The economic fundamental of the prices of products and services.
    6. Cost calculation (absorbing cost calculation) and incomplete calculation of costs.
    7. Managing of short-term assets. Purchasing activity and inventory management. Management of accounts receivables.
    8. Business funding. Regular (short-term) funding. Managing cash-flow.
    9. Importance of financial analysis in the business economy. Principles of financial analysis.
    10. Controlling definition and related concepts, controlling position in the firm's management.
    11. Cost controlling, its objectives and usage in the firm's management.
    12. Cost controlling tools and their application.
    13. Planning, schedule and budget in the cost of controlling.
    required literature
  • Synek, Miloslav. Manažerská ekonomika. Praha, 2011. ISBN 978-80-247-3494-1. info
  • Synek, Miloslav. Podniková ekonomika. Praha, 2010. ISBN 978-80-7400-363-3. info
  • Chobotová, Monika. Podniková ekonomika v definicích a příkladech. Karviná, 2010. ISBN 978-80-7248-610-6. info
  • ZIDEL, D. Basic Business Calculations. Penguin Group, 2001. ISBN 9780140295665. info
  • DAVIS, H., LAM, P. L. Managerial Economics: An Analysis of Business Issues. Prentice Hall, 2001. ISBN 9780273646280. info
    recommended literature
  • Synek, Miloslav. Manařerské výpočty a ekonomická analýza. Praha, 2009. ISBN 978-80-7400-154-3. info
  • Scholleová, Hana a kol. Podniková ekonomika 2, Sbírka příkladů. Praha, 2005. ISBN 80-245-0869-9. info
  • Kislingerová, Eva. Manžerské finance. Praha, 2004. ISBN 80-7179-802-9. info
  • Horváth, P. akol. Nová koncepce controllingu. Praha, 2004. ISBN 80-7259-002-2. info
Teaching methods
Laboratory work
Skills demonstration
Seminar classes
Assessment methods
Written test
Language of instruction
Further comments (probably available only in Czech)
Study Materials
The course can also be completed outside the examination period.
Teacher's information
Attendance in seminars 60 %, seminar paper, ongoing test, case study, essay, final combined exam.
ActivityDifficulty [h]
Ostatní studijní zátěž66
The course is also listed under the following terms Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020.
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