PEMBABEC Business Economics

Obchodně podnikatelská fakulta v Karviné
zima 2021
Rozsah
1/2/0. 6 kr. Ukončení: zk.
Vyučující
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
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.
Vyučovací jazyk
Angličtina
Předmět je zařazen také v obdobích léto 2022.