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Lecturer(s)
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Brecherová Jitka, Mgr. Ing. Ph.D. et Ph.D., MBA
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Majerová Petra, Ing.
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Course content
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Lectures 1. Basics of accounting, definition of basic terms, long-term and current assets, supply, inventory, depreciation. 2. Laboratory management - costs, revenues, profit and their relationship. 3. Tax issues - definition of basic terms, direct and indirect taxes - VAT, DzP FO, DzP PO. 4. The issue of establishing a trading company, self-employed person, ZP + SP. 5. Laboratory management - management, HR, selection and management of employees, motivation and stimulation, management work performance, remuneration of workers. 6. Laboratory economics - principles and rules of planning, the function of marketing in the life of the company. 7. Categorization of clinical laboratories, their definitions, guarantees and functions in laboratory diagnostics, research, development and education. Consolidation of laboratories. 8. Budget planning for fixed expenses - workers, instrumentation, variable expenses - reagents, service, amortization. 9. Communication with users of laboratory data. Laboratory and hospital information systems. Method of communication of results, method of keeping documentation. 10. Credit test
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Learning activities and teaching methods
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Lecture
- Contact hours
- 20 hours per semester
- Preparation for comprehensive test (10-40)
- 8 hours per semester
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| prerequisite |
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| Knowledge |
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| no particular prerequisites specified. |
| Skills |
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| no particular prerequisites specified. |
| Competences |
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| N/A |
| learning outcomes |
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| Knowledge |
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| defines basic economic terms |
| will explain the principle of laboratory planning, organization and budget of the clinical laboratory |
| lists the types of assets, describes their inventory and characterizes depreciation |
| as part of laboratory management, he defines costs, revenues, profit and describes their relationship |
| Skills |
|---|
| distinguishes between direct and indirect taxes and defines the basic concepts of tax issues |
| Competences |
|---|
| N/A |
| teaching methods |
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| Knowledge |
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| Lecture |
| Interactive lecture |
| Lecture supplemented with a discussion |
| Skills |
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| Lecture |
| Competences |
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| Lecture supplemented with a discussion |
| assessment methods |
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| Knowledge |
|---|
| Test |
| Skills |
|---|
| Test |
| Competences |
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| Test |
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Recommended literature
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Zákon č. 235/2004 Sb., o dani z přidané hodnoty.
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Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů.
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Zákon č. 586/1992 Sb., o daních z příjmů ve znění pozdějších předpisů.
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BOROVSKÝ, Juraj a Věra DYNTAROVÁ. Ekonomika zdravotnických zařízení.. Praha: České vysoké učení technické, 2012. ISBN 978-80-01-05055-2.
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CAITHAMLOVÁ, Martina. Řízení nákladů ve zdravotnictví. 1. vydání.. Praha: České vysoké učení technické, 2021. ISBN 978-80-01-06833-5.
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Maaytová, Alena. Otázky ekonomiky zdravotnictví s ohledem na zvyšování efektivnosti. Vydání první. 2012. ISBN 978-80-7357-912-8.
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ŠEVČÍK, Jiří G.K. Úvod do řízení a ekonomie laboratoří. Pracovní text kurzu. 2. upravené vydání. Český Těšín: Ing. Václav HELÁN - 2 THETA, 2016. ISBN 978-80-86380-74-2.
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