PEMBPPOE Enterprising Economy

School of Business Administration in Karvina
Summer 2020
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Ing. Karel Stelmach, Ph.D. (lecturer)
doc. RNDr. Ing. Roman Šperka, Ph.D. (lecturer)
Ing. et Ing. Michal Halaška (seminar tutor)
Ing. Petra Krejčí (seminar tutor)
Ing. Pavla Pokorná (seminar tutor)
Ing. Žaneta Rylková, Ph.D. (seminar tutor)
Ing. Karel Stelmach, Ph.D. (seminar tutor)
Guaranteed by
doc. RNDr. Ing. Roman Šperka, Ph.D.
Department of Business Economics and Management - School of Business Administration in Karvina
Contact Person: Ing. Žaneta Rylková, Ph.D.
Wed 8:55–10:30 AULA
  • Timetable of Seminar Groups:
PEMBPPOE/01: Wed 10:35–12:10 A206, K. Stelmach
PEMBPPOE/02: Wed 15:35–17:10 B308, P. Krejčí
PEMBPPOE/03: Mon 11:25–13:00 B207, K. Stelmach
PEMBPPOE/04: Tue 12:15–13:50 B207, M. Halaška
PEMBPPOE/05: Wed 13:55–15:30 B308, K. Stelmach
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 125 student(s).
Current registration and enrolment status: enrolled: 83/125, only registered: 0/125
fields of study / plans the course is directly associated with
there are 6 fields of study the course is directly associated with, display
Course objectives
The goal of the 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 in the subject of Business Economics.
    2.Cost function in economic practice (the broadening and deepening of knowledge).
    3.The Break-Even Analysis in economic practice. Return on Revenue, Return on Costs, cost-effectiveness.
    4.Optimizing the capital structure. Leverage effect. Characteristics of indicators EVA and MVA.
    5.Contribution to cover fixed costs and profit - definition, importance, usage.
    6.Price creation. Price elasticity. The economic base of prices of goods and services.
    7.The full cost calculation (absorption costing) and incomplete costs calculations - comparison and area of exploitation.
    8.Supply and storage business activity. Management of current assets. Optimization models in inventory control.
    9.Corporate financing. Conventional (short-term) funding. Cash flow management.
    10.The importance of financial analysis in the business economy. Principles of financial analysis.
    11.Production activities of the company, planned production program, the use of linear programming in production activity.
    12.Diagram of Break-Even Analysis as a functional dependency VH = f (T). Application in practice of business organizations.
    13.Business creation, basically budget, business plan.
    required literature
  • SYNEK, M. Manažerská ekonomika. Praha:Grada, 2011. ISBN 978-80-247-3494-1. info
  • KRÁL, B. A KOL. Manažerské účetnictví. 3. doplněné a aktualizované vydání. Praha: Management Press, 2010. ISBN 978-80-7261-217-8. info
  • NELLIS, J. G., PARKER D. Principles of Business Economics. Pearson Education, 2006. ISBN 9780273693062. info
    recommended literature
  • SYNEK, M. a kol. Manažerské výpočty a ekonomická analýza. Praha:C.H.Beck, 2010. ISBN 978-80-7400-154-3. info
  • CHOBOTOVÁ, M. a kol. Podniková ekonomika v definicích a příkladech. Karviná: SU OPF, 2010. ISBN 978-80-7248-64-10. info
  • SYNEK, M. a kol. Podniková ekonomika. 5. vyd. Praha, 2010. info
Teaching methods
One-to-One tutorial
Skills demonstration
Seminar classes
Students' self-study
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
Requirements on student:
Ongoing test, seminar paper, final combined exam.

ActivityDifficulty [h]
Ostatní studijní zátěž69
The course is also listed under the following terms Summer 2016, Summer 2017, Summer 2018, Summer 2019.
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