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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.

BIE-EMP Economic and management principles Extent of teaching: 2P+2C
Instructor: Evan T. Completion: KZ
Department: 18102 Credits: 4 Semester: Z,L

Annotation:
This course is aimed to fundamental problems of business economy. The course makes students familiar with a life cycle of business, specifically with fields: enterprise foundation, enterprise putting into state economic environment (CR), management of property and capital structure, business transaction records keeping during an accounting period, a relation between business production and costs, evaluation of enterprise financial health and business rehabilitation or termination.

Lecture syllabus:
1. Fundamental microeconomic terms and indicators, state economic environment.
2. Business and business objectives, primary and derived business functions.
3. Understanding of own business. Business goals and strategies, business model (business processes) and IT support.
4. Life cycle of business. Business growth, stabilisation, crisis, rehabilitation and termination.
5. Property and capital structure of business. Balance rules.
6. Fundamental principles of accounting. Assets, liabilities, owners' equity. Accounting of production inputs and outputs.
7. Financial reports (balance sheet, profit-and-loss statement, cash-flow statement) and their structure and importance. Profit and its structure and division.
8. Cost classification, methods of cost calculation. Relation between profits, production, costs and prices. Cost curve and break-even point.
9. Tax system in CR. Direct and indirect taxes. Health insurance and social security. Employee costs.
10. Financial management of business - short-run and long-run business funding, investment evaluation.
11. Marketing and marketing management.
12. Human resource management. Human resource in IT area.

Seminar syllabus:
1.-2.  Rules of the game, conditions for the classified assessment. Microeconomic terms and indicators. Importance and recommended structure of business plan.
3.-4.  Property and capital structure of business. Business and owner's goals. Analysis of potential markets .
5.-6.  Fundamental principles of accounting. Financial reports (balance sheet and profit-and-loss statement). Analysis of suppliers and production factors. Analysis of competition. Marketing and business strategy.
7.-8.  Cost curve and break-even point. Relation between profits, production, costs and prices. Profit, taxes and employee costs. Financial plan - start-up budget. Projected returns and costs.
9.-10.  Short-run and long-run business funding. Investment evaluation. Analysis of risks. SWOT analysis.
11.-13.  Presentation and evaluation of student's projects.

Literature:
[1] Máče, M.: Účetnictví a finanční řízení, Grada Publishing, 2013, 978-80-247-4574-9,
[2] Strouhal, J. -Židlická, R. - Cardová, Z.: Manažerské účetnictví, Management Press, 2010, 978-80-7261-217-8,

Requirements:
No prerequisites are needed for this course.

Information about the course and courseware are available at https://moodle-vyuka.cvut.cz/course/search.php?search=BIE-EMP

The course is also part of the following Study plans:
Study Plan Study Branch/Specialization Role Recommended semester
BIE-TI.2015_ORIGINAL Computer Science (Bachelor, in English) PE Není
BIE-TI.2015 Computer Science (Bachelor, in English) PE Není
BIE-WSI-SI.2015 Software Engineering (Bachelor, in English) PE Není
BIE-BIT.2015 Computer Security and Information technology (Bachelor, in English) PE Není


Page updated 29. 3. 2024, semester: L/2021-2, Z,L/2023-4, Z/2021-2, Z/2020-1, Z/2019-20, L/2020-1, Z,L/2022-3, L/2019-20, Send comments to the content presented here to Administrator of study plans Design and implementation: J. Novák, I. Halaška