| Course Unit Code | 115-0393/02 |
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| Number of ECTS Credits Allocated | 5 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | First Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| MIK90 | doc. Ing. Marie Mikušová, Ph.D. |
| MAT073 | Ing. Lucja Matusiková, Ph.D. |
| ZEL089 | Ing. Kateřina Stanovská, Ph.D. |
| Summary |
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The aim of the subject is to clarify the nature of the economic system of the entrepreneurial subject and its management in terms of formation
of this system through the links of the state, consumption, utilization and effective reproduction of the basic business potential
activities. Furthermore, to define the economic input and output of the entrepreneurial subject, including their quantification, to teach students to evaluate and formulate measures to increase the efficiency of the business process implementation and management. |
| Learning Outcomes of the Course Unit |
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1. To familiarize students with the crucial concepts of financial management.
2. To understand the system of business goals, plans, and features.
3. To explain the tools, methods and procedures applied in business management.
4. To show the possibilities of practical application of tools and management methods.
5. To quantify and evaluate the resulting economic effects in relation to the basic aims of the company. |
| Course Contents |
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-Identification of the business unit, its system, elements and connections
-Principles of business’s effective behavior management regarding value process
-Use of the management by objectives and deviations
-Capital and tangible assets structure of the business as a potential of a entrepreneurial process – the optimization of the business capital structure and the evaluation of asset potentials
-Human resources as a entrepreneurial process potential and their evaluation
-Labor productivity in the business unit and its measurement and evaluation
-Criteria of the revenue, cost and profit optimization
-Productivity management aiming at increasing value added
-Basic methods of economic analysis of the business
-Economic analysis of enterprise’s potentials (tangible and intangible assets, current assets, human resources) from the acquisition stage to final products’ stage
-Analysis of the productivity level in an enterprise
-Cost, revenue and profit analysis and the level of the profit optimization
-Analysis of the entrepreneurial process’s effectiveness and its efficiency
-Analysis of the decision making process in the organization as a part of the management system analysis |
| Recommended or Required Reading |
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| Required Reading: |
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GENTLE, James E. Statistical analysis of financial data: with examples in R. Boca Raton: Taylor & Francis, 2020. ISBN 978-1-138-59949-9.
MAYES, Timothy R. Financial analysis with Microsoft Excel 2019. 9th ed. Boston: Cengage, 2021. ISBN 978-0357-44205-0.
ROBINSON, Thomas R.; HENRY, Elaine a BROIHAHN, Michael A. International financial statement analysis workbook. Fourth edition. CFA Institute investment series. Hoboken, New Jersey: Wiley, 2020. ISBN 978-1-119-62809-5.
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HIRSCHEY, Mark; BENTZEN, Eric a SHEIBYE, Carsten. Managerial economics. 15th ed. Andover: Cengage, 2019. ISBN 978-1-4737-5835-3.
HUČKA, Miroslav; ČVANČAROVÁ, Zuzana a FRANEK, Jiří. Základy podnikání a podnikatelský proces. Finanční řízení. Praha: Grada, 2021. ISBN 978-80-271-3041-2.
KALOUDA, František. Finanční řízení podniku. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2019. ISBN 978-80-7380-756-6.
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| Recommended Reading: |
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COX EDMONDSON, Vickie. The Thinking Strategist: Unleashing the Power of Strategic Management to Identify, Explore and Solve Problems. 2nd ed. Bingley: Emerald, 2022. ISBN 978-1803-82562-5.
SAMUELSON, William F.; MARKS, Stephen G. a ZAGORSKY, Jay L. Managerial Economics, 9th ed. Hoboken: Wiley, 2021. ISBN 978-1119-55491-2.
SCHWERDTFEGER, Patrick. Pandemic, Inc.: 8 Trends Driving Business Growth and Success in the New Economy. London: Authority, 2020. ISBN 978-19-4964-240-7.
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HRUŠKA, Vladimír. Účetní manuál pro podnikatelské subjekty aneb Průvodce účetními operacemi a účetní závěrkou. 2. vyd. Praha: Grada, 2019. ISBN 978-80-271-2245-5.
KIYOSAKI, Robert T. Fake. Praha: Pragma, 2020. ISBN 978-80-242-6557-5.
VOCHOZKA, Marek et al. Finance podniku: Komplexní pojetí. Praha: Grada, 2021. ISBN 978-80-271-3267-6.
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| Planned learning activities and teaching methods |
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| Lectures, Seminars, Individual consultations |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 30 | 16 |
| Examination | Examination | 70 | 35 |