PEMBABEC Business Economics

Obchodně podnikatelská fakulta v Karviné
léto 2022
Rozsah
1/2/0. 6 kr. Ukončení: zk.
Vyučující
Ing. Žaneta Rylková, Ph.D. (přednášející)
doc. RNDr. Ing. Roman Šperka, Ph.D. (přednášející)
Garance
doc. RNDr. Ing. Roman Šperka, Ph.D.
Katedra podnikové ekonomiky a managementu - Obchodně podnikatelská fakulta v Karviné
Kontaktní osoba: Ing. Žaneta Rylková, Ph.D.
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.
Mateřské obory/plány
Cíle předmětu
Business economics focuses on the microeconomic factors that influence the decision-making processes with an organization. The strategic decisions of corporations result in either a profit or a loss for the company. Business economics principles are intended to influence and guide corporate strategy and decisions toward the best outcomes for a company. The aim of the lectures and seminars is to extand the theoretical knowledge acquired in business theory and to offer students the opportunity to become familiar with business economics.
Osnova
  • 1. Basic concepts of business economics
  • Importance and consequence of the costs, cost centres, cost accounting, revenues, economic result, capital structure, financial statements, financial ratios. Cost types, cost function, cost calculation.
  • 2. Revenues, economic result, price
  • Understanding the revenues, economic result, price, non-linear revenues is critical to comprehending the process of estimating the business development. Relationship between quantity and sales is analyzed.
  • 3. Break-even point and analysis of profit of an enterprise, performance indicators
  • Break-even point, return on costs, return on revenues, analysis of the profit of the enterprise, profitability, distinguishing indicators of performance.
  • 4. Compiling basic statements
  • Reviewing basic statements, recognizing assets and liabilities, compiling balance sheet, presenting income statement, showing the data on shares and equity, reporting cash flow statement, modifying accounting data. Capital structure and financial leverage - business economics meaning.
  • 5. Economic Value Added and contribution margin
  • Explaining purpose and calculation of economic value added indicator, distinguishing indicators of contribution margin related to production and related to revenues, interpreting the scores, contribution margin – calculating the indicator. Contribution margin and break-even point graph.
  • 6. Inventory management
  • Supply chain, types of stock, classification of stocks, inventory management, inventory optimization, objectives of inventory management, stock control chart, operational purchasing planning, stock planning, optimum delivery calculation.
  • 7. Production, production capacity and economies of scale
  • Invention, innovation, capacity of production lines, production planning, production capacity, time funds, investment spending reasons, investment spending perspectives, investment strategy, economies of scale – combination of production factors, economies of scale and boundaries of its applicability.
Literatura
    povinná literatura
  • SIVAGNANAM, K. J. and R. SRINIVASAN. Business Economics. India: Tata McGraw-Hill, 2010. ISBN 978-0-07-068215-3. info
  • CAFFERKY, M. E. a J. WENTWORTH. Breakeven Analysis: The Definitive Guide to Cost-Volume-Profit Analysis. New York, 2014. Business Expert Press. ISBN 978-1-63157-092-6. info
    doporučená literatura
  • GRIFFITHS, A. a S. WALL. Economics for Business and Management Paperback. Harlow, 2011. Pearson Education Limited. ISBN 978-0-273-73524-3. info
  • FRIDSON, M. a F. ALVAREZ. Financial Statement Analysis. A Practitioner´s Guide. New Jersey: John Wiley and Sons, 2011. ISBN 978-0-470-63560-5. info
Výukové metody
lectures, seminars, class discussion, team work, homework, reading, economics problems solutions
Metody hodnocení
mandatory participation 50%; solution of case studies (40%), final combined exam (60% of evaluation)
Vyučovací jazyk
Angličtina
Další komentáře
Předmět je vyučován každoročně.
Předmět je zařazen také v obdobích zima 2021.
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