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Lecturer(s)
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Pecinová Zuzana, Ing. Ph.D.
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Course content
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Introduction to the economic system. Company and business. Legal forms of business. Asset and capital structure. Balance Sheet. Depreciation. Nature of costs and revenues. Income statement. Tax system. Cash flow control. Investing in long-term assets. Economy of production process. Material, labor and machine productivity. Product-costing systems. Absorption costing and variable costing. Break event analysis.
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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)
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Learning outcomes
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The goal of lessons is to make students acquaint with the scope of corporate economy - basic principles, common tools, methods and calculations used in practice of industrial enterprises.
After finishing the course students should have the basic notion about the corporate economy. They should be able to solve elementary problems and calculations that are necessary to common corporate management including investments and finance. They should be able to use basic tools in the field. Passing the lessons is fundamental for studying "Business Management".
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Prerequisites
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Knowledge in mathematics on high school level is needed for study of the subject.
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Assessment methods and criteria
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Oral examination, Written examination
Oral exam required. Levels of acquired knowledge, approaches, as well as skill in practice application are examined. During term the knowledge is being verified by two tests, their results are considered as a part of final classification.
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Recommended literature
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SYNEK, M. a kol. Manažerská ekonomika. Praha: Grada Publishing, 2011.
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Synek, M.; Kislingerová, E. a kol. Podniková ekonomika. Praha: C. H. Beck, 2010.
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Tetřevová L.; Branská L.; Pecinová Z.; Vávra J. Podniková ekonomika a management I. 1.vyd. Pardubice: Univerzita Pardubice, 2011.
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