SubjectsSubjects(version: 941)
Course, academic year 2023/2024
Enterprise Economics - N437005
Title: Podniková ekonomika
Guaranteed by: Department of Economics and Management (837)
Faculty: Central University Departments of UCT Prague
Actual: from 2021
Semester: winter
Points: winter s.:4
E-Credits: winter s.:4
Examination process: winter s.:
Hours per week, examination: winter s.:2/1, C+Ex [HT]
Capacity: unknown / unknown (unknown)
Min. number of students: unlimited
Language: Czech
Teaching methods: full-time
Teaching methods: full-time
Is provided by: B837001
For type:  
Additional information:
Old code: PE
Note: course can be enrolled in outside the study plan
enabled for web enrollment
Guarantor: Klečka Jiří Ing. Ph.D.
Interchangeability : N437005A, Z437005
Is interchangeable with: N437005A, AB837001, B837001
Examination dates   Schedule   
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. (15.09.2019)

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

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

Learning resources -
Last update: TAJ437 (30.09.2013)


Requirements to the exam -
Last update: Klečka Jiří Ing. Ph.D. (15.09.2019)

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

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, Depreciation, 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

Entry requirements -
Last update: Strachotová Dana Ing. Ph.D. (13.11.2012)

English on comprehensive level.

Registration requirements
Last update: TAJ437 (02.09.2013)


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
Coursework assessment
Form Significance
Examination test 20
Continuous assessment of study performance and course -credit tests 30
Oral examination 50