A course is the basic teaching unit, it's design as a medium for a student to acquire comprehensive knowledge and skills indispensable in the given field. A course guarantor is responsible for the factual content of the course.
For each course, there is a department responsible for the course organisation. A person responsible for timetabling for a given department sets a time schedule of teaching and for each class, s/he assigns an instructor and/or an examiner.
Expected time consumption of the course is expressed by a course attribute extent of teaching. For example, extent = 2 +2 indicates two teaching hours of lectures and two teaching hours of seminar (lab) per week.
At the end of each semester, the course instructor has to evaluate the extent to which a student has acquired the expected knowledge and skills. The type of this evaluation is indicated by the attribute completion. So, a course can be completed by just an assessment ('pouze zápočet'), by a graded assessment ('klasifikovaný zápočet'), or by just an examination ('pouze zkouška') or by an assessment and examination ('zápočet a zkouška') .
The difficulty of a given course is evaluated by the amount of ECTS credits.
The course is in session (cf. teaching is going on) during a semester. Each course is offered either in the winter ('zimní') or summer ('letní') semester of an academic year. Exceptionally, a course might be offered in both semesters.
The subject matter of a course is described in various texts.
BI-EPP.21 Economic Business Processes Extent of teaching: 2P+2C Instructor: Buchtela D. Completion: Z,ZK Department: 18102 Credits: 5 Semester: L,Z Annotation:
The aim of the course is to present typical processes related to the usual life cycle of a company. The course focuses mainly on the basic economic and financial aspects of business in the market environment of the Czech Republic and the basics of management. In the course, students are acquainted with the typical phases of the company's life cycle, from the establishment of the company, through the management of property and capital structure, financing of the company, determining the cost function of the company and labor costs, to evaluating the financial health of the company and its eventual rehabilitation or termination.
Lecture syllabus:
1. The essence of economic activity. Economic system. Money and its role in the economy. 2. Economic environment of the state. Basic indicators of state economic performance. 3. Enterprise and business goals, primary and derived functions and processes of an enterprise. 4. Business life cycle. Growth, stabilization, crisis, rehabilitation, and termination of a company. 5. Property and capital structure of a company. Balance sheet rules. 6. Basic principles of accounting. Financial statements of a company (balance sheet, profit and loss statement). Profit, its structure, and its distribution. 7. Cost classification, cost calculation methods. Cost function. Pricing in a market economy. 8. Health and social insurance. Remuneration and human resource costs (employees). 9. Fiscal resources of a state budget. Direct and indirect taxes. The tax system in the Czech Republic. 10. Financial management of a company - short-term and long-term financing of the company, investment evaluation. 11. Management of a company. Organizational structures. Manager's personality and management styles. 12. Human resources management. 13. Planning and controlling in the company. Quality control. Facility management. Seminar syllabus:
1. The essence of economic activity. Economic system. Money and its role in the economy. 2. Economic environment of the state. Basic indicators of state economic performance. 3. Enterprise and business goals, primary and derived functions and processes of an enterprise. 4. Business life cycle. Growth, stabilization, crisis, rehabilitation, and termination of a company. 5. Property and capital structure of a company. Balance sheet rules. 6. Basic principles of accounting. Financial statements of a company (balance sheet, profit and loss statement). Profit, its structure, and its distribution. 7. Cost classification, cost calculation methods. Cost function. Pricing in a market economy. 8. Health and social insurance. Remuneration and human resource costs (employees). 9. Fiscal resources of a state budget. Direct and indirect taxes. The tax system in the Czech Republic. 10. Financial management of a company - short-term and long-term financing of the company, investment evaluation. 11. Management of a company. Organizational structures. Manager's personality and management styles. 12. Human resources management. 13. Planning and controlling in the company. Quality control. Facility management. Literature:
1. Begg D. : Economics for Business (5th Edition). McGraw-Hill, 2016. ISBN 978-0-0771-7528-3. 2. Brealey R.A., Myers S.C., Allen N.F. : Principles of Corporate Finance. e-book, 2013. ISBN 978-00-780-3476-3. 3. Vochozka M., Mulač P. : Podniková ekonomika. Grada Publishing, 2012. ISBN 978-80-247-4372-1. 4. Scholleová H. : Ekonomické a finanční řízení pro neekonomy. Grada Publishing, 2012. ISBN 978-80-247-4004-1. Requirements:
No prerequisites are needed for this course.
Informace o předmětu a výukové materiály naleznete na https://moodle-vyuka.cvut.cz/link/course.php?cx=BI-EPP The course is also part of the following Study plans:
Page updated 16. 4. 2024, semester: Z/2024-5, L/2021-2, Z,L/2022-3, Z/2019-20, L/2023-4, L/2019-20, L/2020-1, Z/2021-2, Z/2023-4, Z/2020-1, Send comments to the content presented here to Administrator of study plans Design and implementation: J. Novák, I. Halaška