SubjectsSubjects(version: 928)
Course, academic year 2021/2022
Enterprise Economics - B837001
Title: Podniková ekonomika
Guaranteed by: Department of Economics and Management (837)
Faculty: Central University Departments of UCT Prague
Actual: from 2020 to 2022
Semester: both
Points: 4
E-Credits: 4
Examination process:
Hours per week, examination: 2/1, C+Ex [HT]
Capacity: winter:40 / 50 (unknown)
summer:unknown / unknown (unknown)
Min. number of students: unlimited
Language: Czech
Teaching methods: full-time
For type: Bachelor's
Additional information:
Old code: PE
Note: course can be enrolled in outside the study plan
enabled for web enrollment
you can enroll for the course in winter and in summer semester
Guarantor: Klečka Jiří Ing. Ph.D.
Interchangeability : AB837001, N437005, N437005A
Is interchangeable with: AB837001
Annotation -
Last update: Klečka Jiří Ing. Ph.D. (26.08.2020)
The aim of the course is to provide knowledge in basic areas - the definition of enterprise, tax system, assets and liabilities, sources of financing.
Aim of the course -
Last update: Klečka Jiří Ing. Ph.D. (26.08.2020)

Students will be able to:

Analyze the cost of business.

Calculate the cost per unit of output.

To understand the basic financial statements and tax system.

Literature -
Last update: Klečka Jiří Ing. Ph.D. (18.01.2018)

A: Mansfield, E., Allen, W. B., Roberty, N. A., Weigelt, K., Managerial Economics, Tudory, Applications and Case, W. W. Norton Company, New York, 2002, ISBN 0393976777

A: Samuelson, W. F., Marks, S. G., Managerial Economics, Wiley, Boston, 2003, ISBN 0470000449

Learning resources -
Last update: Klečka Jiří Ing. Ph.D. (18.01.2018)

Syllabus -
Last update: Klečka Jiří Ing. Ph.D. (04.09.2020)

1. Enterprise as a Economic and Legal Entity, Statutory Regulation, Tax System

2. The Objectives of Enterprises and the Method and Criteria for their Fulfillment

3. Assets and Capital Structure, Balance Sheet

4. Long-Term and Short-Term Assets, Their Valuation, Depraciation, Turnover of Assets

5. Structure of Equity and Liabilities, Sources of Founding

6. Cost and Revenues in the Accounting, Cash Flow

7. Costs and Their Classification

8. Break Even Point

9. Costing, the Using of Calculation, the Simple Division Calculation

10. Non-absorbent Calculation Procedures, Specific Calculation Procedures in the Chemical and Food Industries

11. Company as a Subject of Market, Sales, Profit, Price

12. Corporate Finance, the Efficiency of Investment, the Innovations Production equipment and capacity

13. Value-forming Factors, Value of Firm

14. Financial and Economic Analysis of the Company

Registration requirements -
Last update: Klečka Jiří Ing. Ph.D. (18.01.2018)


Course completion requirements -
Last update: Klečka Jiří Ing. Ph.D. (18.01.2018)

The course is finished by written and oral exam, which is conditional on obtaining a credit.

Teaching methods
Activity Credits Hours
Účast na přednáškách 1 28
Příprava na přednášky, semináře, laboratoře, exkurzi nebo praxi 1 28
Příprava na zkoušku a její absolvování 1.5 42
Účast na seminářích 0.5 14
4 / 4 112 / 112