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Lecturer(s)
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Vítů Blanka, doc. Ing. CSc.
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Hurt Jan, Ing. Ph.D.
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Course content
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Application of basic knowledge of company economics with a focus on production of mechanical engineering companies. Practical calculations in relation to individual lectures are performed in the seminars. 1. Asset and capital structure of a company 2. Objectives of the company 3. Company financing, financial statements 4. Revenues, costs and profit 5. Managerial accounting, profitable break-even point 6. Production, production factors 7. Production stocks 8. Production capacity 9. Wages 10. Calculation 11. Break-even cost points 12. Product 13. Summary of lectures, consultations
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Learning activities and teaching methods
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Lecture, Practicum
- Contact hours
- 52 hours per semester
- Preparation for an examination (30-60)
- 40 hours per semester
- Undergraduate study programme term essay (20-40)
- 20 hours per semester
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| prerequisite |
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| Knowledge |
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| no special knowledge is expected |
| characterize an industrial company |
| describe and explain basic technologies used in mechanical engineering companies |
| Skills |
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| apply theoretical knowledge in solving practical problems in the field of business economics |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| describe the basic economic indicators and relations among them (revenues, costs, profit) |
| characterize asset and capital structure of the company |
| describe production in mechanical engineering companies and its forms and types |
| Skills |
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| calculate the costs of a specific product |
| determine the utilization of production capacity |
| determine the necessary production stocks |
| teaching methods |
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| Knowledge |
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| Lecture |
| Self-study of literature |
| Skills |
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| Practicum |
| Individual study |
| Multimedia supported teaching |
| assessment methods |
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| Knowledge |
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| Combined exam |
| Seminar work |
| Skills |
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| Skills demonstration during practicum |
| Seminar work |
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Recommended literature
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Duchoň, Bedřich. Inženýrská ekonomika. Vyd. 1. Praha : C.H. Beck, 2007. ISBN 978-80-7179-763-0.
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Scholleová, Hana. Ekonomické a finanční řízení pro neekonomy. 3., aktualizované vydání. 2017. ISBN 978-80-271-0413-0.
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SYNEK, M. Manažerská ekonomika, 5. vydání. Praha: Grada, 2011. ISBN 978-80-247-3494-1.
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Tomek, Gustav; Vávrová, Věra. Integrované řízení výroby : od operativního řízení výroby k dodavatelskému řetězci. 1. vyd. Praha : Grada, 2014. ISBN 978-80-247-4486-5.
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