MPBPPOP Corporate Calculations

School of Business Administration in Karvina
Summer 2014
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Karel Stelmach, Ph.D. (lecturer)
Ing. Pavel Adámek, Ph.D. (seminar tutor)
doc. Mgr. Ing. Jarmila Duháček Šebestová, Ph.D. (seminar tutor)
Ing. Karel Stelmach, Ph.D. (seminar tutor)
Guaranteed by
Ing. Karel Stelmach, Ph.D.
Department of Business Economics and Management – School of Business Administration in Karvina
Prerequisites
The course can be registered independently on the courses.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
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.
Syllabus
  • 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.
Literature
    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
Grade
Written test
Language of instruction
Czech
Further comments (probably available only in Czech)
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
Přednáška26
Seminář13
Zkouška40
Summary145
The course is also listed under the following terms Summer 2013.
  • Enrolment Statistics (recent)
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