|
Lecturer(s)
|
-
Kotková Stříteská Michaela, doc. Ing. Ph.D.
|
|
Course content
|
Introduction to small and medium business. Legal forms and starting a business. Foundation budget and business plan. Accounting for SMEs. Taxes on SMEs. Financial management of SMEs. Electronic business of SMEs. Support and synergies for SMEs.
|
|
Learning activities and teaching methods
|
Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book), Methods of individual activities
- Contact teaching
- 14 hours per semester
- Home preparation for classes
- 51 hours per semester
- Preparation for an exam
- 55 hours per semester
- Term paper
- 30 hours per semester
|
|
Learning outcomes
|
The aim of the course is to acquaint students with the specifics of small and medium-sized businesses and to provide them all the necessary knowledge and skills for their establishment and successful management.
A student who has successfully completed the course can: explain the position and importance of SMEs in the economy, especially the economic and social benefits of their functioning; distinguish the advantages and disadvantages of different legal forms of business; characterize the structure of the business plan, including location factors; explain how to keep the accounting agenda of small and medium-sized enterprises and understand the problems of taxes related to their activities; characterize the main tasks of financial management and rules for financial management of SMEs; distinguish between models for e-business; explain how current support for SMEs is implemented and classify external partnerships. A student who has successfully completed the course will: on the basis of the set criteria, select the appropriate form of business and process all the documents needed to set up an SME; develop a business plan including strategic analysis and founding budget; compile calculations, cost and revenue budgets and set product prices; identify and critically analyze the risks and opportunities for business development of SMEs. A student who has successfully completed the course is able to: set up a small business and carry out the main management activities, including identifying potential risks and opportunities for its development.
|
|
Prerequisites
|
unspecified
|
|
Assessment methods and criteria
|
Oral examination, Home assignment evaluation, Student performance assessment
Assignment: elaboration of semestral work. Examination: oral.
|
|
Recommended literature
|
-
BRODSKÝ, Z., STŘÍTESKÁ, M.:. Malé a střední podnikání. Pardubice: Univerzita Pardubice, 2007.
-
HUČKA, M., ČVANČAROVÁ, Z., FRANEK, J. Základy podnikání a podnikatelský proces.. Praha: Grada Publishing, 2021. ISBN 978-80-271-3041-2.
-
VEBER, J., SRPOVÁ, J.:. Podnikání malé a střední firmy. 3. aktualizované a doplněné vydání. Praha: Frada, 2012. ISBN 978-80-247-4520-6.
|