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Terminated in academic year 2008/2009

Principles of Entrepreneurial Activity

Type of study Bachelor
Language of instruction Czech
Code 545-0257/01
Abbreviation ZPODC
Course title Principles of Entrepreneurial Activity
Credits 7
Coordinating department Department of Economics and Control Systems
Course coordinator prof. Ing. Jaroslav Dvořáček, CSc.

Subject syllabus

1. The basic role of business - the nature and meaning of business entrepreneurship, business legislation, business risk, the importance marketing.
2. Company as an institutionalized business-objectives and functions of business segmentation, legal forms of business, start-up.
3. Business process as a cycle of capital.
4. Tangible fixed assets - meaning, methods of classification, methods of acquisition and disposal, valuation, depreciation, wear, care for tangible asset recovery.
5. Long term intangible assets
6. Financial investment.
7. Circulating assets - meaning, characteristics, pricing.
8. Assets and capital structure, cost of capital, optimum capital structure of the company.
9. Main business activities:
Organizational activities of the enterprise
Personnel undertaking activities
Supply work - the importance of inventories, management of stocks, the theory of stocks.
Manufacturing activity of the enterprise - the structure and parameters of production, manufacturing process, labor productivity, labor intensive, labor-saving activity of enterprise innovation.
Sales activity of company.
Financial activities and financial management. risk.
Investment activities of business - investment strategy, planning and financing investment evaluation methods of investment, financial mathematics.
10. Basic financial statements - balance sheet, profit and loss
11. Statement of cash flow - the nature, scope and methods of calculation
12. Costs - meaning, characteristics, methods of sorting, optimization costs
13. Calculations - the importance of time dimension calculations, the basic calculation techniques.
14. Revenues
15. Economic results
16. Financial analysis - the importance of basic indicators of financial analysis.

Literature

Šnapka, P. - Dvořáček, J: Tržní ekonomika a marketing. Skripta VŠB – TU,
Ostrava 1992
Buchtová, J., Stibor, M.: Vybrané kapitoly z ekonomiky podniku. Skripta VŠB –
TU, Ostrava 1997
Synek, M. a kol.: Ekonomika a řízení podniku. VŠE Praha 1997.
Vlach , O., Nytra, E.: Základy ekonomiky. VŠB Ostrava 1998.

Advised literature

No advised literature has been specified for this subject.