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Lecturer(s)
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Melichar Vlastimil, prof. Ing. CSc.
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Ježek Jindřich, Ing. Ph.D.
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Jaroš Jaroslav, Ing. Ph.D.
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Course content
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The essence of business and enterprise objectives and the enterprise surroundings. Clasification of enterprises, life cycle of enterprise and enterprise restructuring. The structure of enterprise assets, valuation, wear and depreciation of fixed assets of the enterprise and its recovery. Capital structure of enterprise, enterprise valuation methods, optimal capital structure of the enterprise, balance sheet and cash flow of the enterprise. Revenues, costs and economic result of the enterprise, instruments of enterprise costs and revenues management, profit and loss statement, analysis of break event point and operating leverage. Strategic, tactical and operational management of the enterprise and its tools, business plan enterprise. Characteristics of the production activity of the enterprise, production programm, optimization and planning of the production process, planning and utilization of production capacity. Financial management, types and methods of enterprise financing, financial analysis. The procedure for evaluating the effectiveness of investments and investment efficiency indicators, comparison of investment variants, the selection of investment possibilities, the impact of inflation on the efficiency of investment, investment risk, investment portfolio. Sales the enterprise, sales enterprise strategy, sales planning enterprise, contracting activity and pricing methods, communication activities, distribution activities of the enterprise. Time allowance, Summarize.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book), Methods of individual activities
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Learning outcomes
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Students are informed about the problems of business, economic and managerial activities related to principle and targets of enterprise, enterprise life cycle, property and capital formation, revenues, costs, economic result of enterprise, management and planning of basic business activities, production activities of the enterprise, corporate financing, evaluating the effectiveness of corporate investments, enterprise sales activities and learn to do needful analyses and calculations.
After passing the subject students get ability to analyse particular business activities and their influence on costs, revenues and economic result of an enterprise including influence of particular business activities management at strategic, tactical and operational level of management. They get ability to analyse development and changes of cash flows in an enterprise and evaluate their impacts on business effectiveness and evaluation of business investment effectiveness.
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Prerequisites
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Knowledge of Macroeconomics, Microeconomics and fundaments of mathematics at university level.
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Assessment methods and criteria
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Oral examination, Home assignment evaluation, Student performance assessment
In the course of the term and at the final examination the student must prove that he is able to understand solved problems and to do independently analyses of business activities influence on property and capital formation including ability to do calculations of effectiveness of designed investments in an enterprise. Students will be informed about detailed requirements in the first week of the term.
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Recommended literature
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Elektronické materiály k přednáškám ve STAGu.
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Freiberg, F. Cash flow - řízení likvidity. Praha, 1996.
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Kislingerová, Eva. Finanční analýza : krok za krokem. Praha: C.H. Beck, 2008. ISBN 978-80-7179-713-5.
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Melichar, V., Ježek J. Ekonomika podniku pro kombinovanou formu studia (v elektronické podobě ve STAGu).
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Melichar, Vlastimil. Ekonomika podniku : pro kombinovanou formu studia. Pardubice: Univerzita Pardubice, 2006. ISBN 80-7194-916-7.
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Melichar, Vlastimil. Ekonomika podniku. Pardubice: Univerzita Pardubice, 2003. ISBN 80-7194-510-2.
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Neumaierová, Inka. Řízení hodnoty podniku, aneb, Nedělejme z podniku záhadu. Praha: Profess Consulting, 2005. ISBN 80-7259-022-7.
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Synek, Miloslav. Manažerská ekonomika. Praha: Grada, 2011. ISBN 978-80-247-3494-1.
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Synek, Miloslav. Podniková ekonomika. Praha: C.H. Beck, 2010. ISBN 978-80-7400-336-3.
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Wohe, G., Kislingerová, E. Úvod do podnikového hospodářství. Praha, 2007. ISBN 978-80-7179-897-2.
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