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Lecturer(s)
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Soukupová Nikola, Ing.
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Mlázovský Martin, Ing.
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Kotková Stříteská Michaela, doc. Ing. Ph.D.
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Myslivcová Kateřina, Ing. Ph.D.
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Course content
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Introduction to small and medium business. Legal forms and business start-up. Founding budget and business plan. Accounting for SMEs. Taxes on SMEs. Financial management of SMEs. Electronic business of SMEs. Support and synergy for SMEs.
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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
- Team project
- 70 hours per semester
- Contact teaching
- 45 hours per semester
- Preparation for an exam
- 35 hours per semester
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Learning outcomes
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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 knows how to: explain the role and importance of small and medium-sized enterprises (SMEs) in the economy, particularly the economic and social benefits of their operation; distinguish between the advantages and disadvantages of different legal forms of business; characterise the structure of a business plan, including location factors; explain how to maintain the accounting records of small and medium-sized enterprises and understand tax issues related to their activities; characterise the main tasks of financial management and the principles of financial management in SMEs; distinguish between different models of electronic business; explain how current support for small and medium-sized enterprises is implemented and classify external partnership relationships. A student who has successfully completed the course is able to: select an appropriate legal form of business on the basis of defined criteria and prepare all documents required for establishing a small or medium-sized enterprise; prepare a business plan, including a strategic analysis and a start-up budget; prepare cost calculations, a cost and revenue budget, and determine the price of a product; identify and critically analyse risks and opportunities for the development of small and medium-sized enterprises. A student who has successfully completed the course is capable of: establishing a small enterprise and carrying out the main activities related to its management, including the identification of potential risks and opportunities for its development.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Home assignment evaluation, Student performance assessment
Credit: semester project on establishing and managing a fictitious company. Examination: written.
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Recommended literature
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Brodský, Zdeněk. Malé a střední podnikání : distanční opora. Pardubice: Univerzita Pardubice, 2010. ISBN 978-80-7395-346-1.
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Hučka, Miroslav. Základy podnikání a podnikatelský proces. Praha: Grada Publishing, 2021. ISBN 978-80-271-3041-2.
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Šafrová Drášilová, Alena. Základy úspěšného podnikání . Praha: Grada, 2019. ISBN 978-80-271-2182-3.
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Veber, Jaromír. Podnikání malé a střední firmy. Praha: Grada, 2012. ISBN 978-80-247-4520-6.
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