N_EVP Economics of a manufacturing company

Institute of Technology and Business in České Budějovice
summer 2025
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Guaranteed by
Ing. Jiří Kučera, PhD.
Department of Corporate Finance and Economics – School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Supplier department: Department of Corporate Finance and Economics – School of Expertness and Valuation – Rector – Institute of Technology and Business in České Budějovice
Prerequisites (in Czech)
OBOR(CAP)
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives supported by learning outcomes
The course deals with the basics of business management in the context of sustainability and circular economy. The student will understand the meaning of the existence of the company, its basic goals and structure. He will also understand the economic aspects of the company's existence, especially the partial interests of various stakeholders. They will have a basic knowledge of operational and strategic management of the company with respect to the objectives of the company (will understand the term "Management By Objectives").
Learning outcomes
Student:
will understand the meaning of the existence of the company, its basic goals and structure in the context of sustainability and circular economy,
will also understand the economic aspects of the company's existence, especially the partial interests of various stakeholders,
will have a basic knowledge of operational and strategic management of the company with respect to the objectives of the company (will understand the term "Management By Objectives").
Syllabus
  • 1. Business, entrepreneur and business environment in the context of the circular economy.
  • 2. Legal forms of business (Trade business, Establishment and dissolution of a business corporation, Establishment and formation of a business company, Dissolution and dissolution of a business company).
  • 3. Property and capital structure of the company in the era of sustainability (Balance sheet, Property structure of the company, Fixed assets, Current assets, Capital structure of the company, Structure of equity, Structure of foreign capital, Relationship between the structure of assets and capital).
  • 4. Business costs (Cost classification).
  • 5. Revenues.
  • 6. Profit or loss of the company (Breakeven point, Optimization of the economic result).
  • 7. Financial analysis of the company (Purpose, Data sources, Analysis of absolute indicators, Analysis of ratios).
  • 8. Financial management of the company.
  • 9. Investment decisions in line with green business approaches (Static methods, Dynamic methods).
  • 10. Business life cycle.
  • 11. Tax system of the Czech Republic (Direct taxes, Indirect taxes).
  • 12. Basics of management with an emphasis on sustainability (Managerial functions, Manager's personality).
  • 13. Basics of strategic business management with an emphasis on sustainability (Introduction to the issue, The essence of strategic business management, Mission and mission of the company, Business strategy, Strategic analysis, Strategic management).
Literature
    required literature
  • SCHOLLEOVÁ, Hana. Podniková ekonomika: sbírka příkladů a případových studií. V Praze: C.H. Beck, 2015. Beckovy ekonomické učebnice. ISBN 978-80-7400-275-5.
  • SYNEK, Miloslav a Eva KISLINGEROVÁ. Podniková ekonomika. 6., přeprac. a dopl. vyd. V Praze: C.H. Beck, 2015. Beckovy ekonomické učebnice. ISBN 978-80-7400-274-8.
  • VÁCHAL, Jan a Marek VOCHOZKA. Podnikové řízení. Praha: Grada, 2013. Finanční řízení. ISBN 978-80-247-4642-5.
    recommended literature
  • VOCHOZKA M., VRBKA J., STEHEL V., ŠULEŘ P., ROWLAND Z., MACHOVÁ V., HORÁK J. a KRULICKÝ T. (2021). Finance podniku: Komplexní pojetí. 1. vyd. Praha, Česká republika: Grada publishing, 312 s. ISBN 978-80-271-3267-6.
  • VOCHOZKA M., STEHEL V., VRBKA J., ROWLAND Z., ŠULEŘ P., MACHOVÁ V., KRULICKÝ T. a HORÁK J. (2020). Metody komplexního hodnocení podniku. 2. aktualizované. Praha, Česká republika: Grada Publishing, a. s., 479 s. Finanční řízení. ISBN 978-80-271-1701-7.
  • VOCHOZKA, Marek a Petr MULAČ. Podniková ekonomika. Praha: Grada, 2012. Finanční řízení. ISBN 978-80-247-4372-1.
Forms of Teaching
Lecture
Seminar
Teaching Methods
Frontal Teaching
Group Teaching - Cooperation
Critical Thinking
Student Workload
ActivitiesNumber of Hours of Study Workload
Daily StudyCombined Study
Preparation for the Mid-term Test1517
Preparation for Lectures13 
Preparation for Seminars, Exercises, Tutorial2052
Preparation for the Final Test3045
Attendance on Lectures26 
Attendance on Seminars/Exercises/Tutorial/Excursion2616
Total:130130
Assessment Methods and Assesment Rate
Test – mid-term 30 %
Test – final 70 %
Exam conditions
To successfully complete the course, it is necessary to achieve a total of 70% of the interim and final evaluation under the conditions set out below. In the continuous evaluation, 30 points can be obtained, ie 30% (continuous test). A total of 70 points can be obtained in the final evaluation, ie 70% (essay + final test). Overall classification of the course, ie points for the final evaluation (70 - 0) + points from the continuous evaluation (30 - 0): A 100 - 90, B 89,99 - 84, C 83,99 - 77, D 76,99 - 73, E 72.99 - 70, FX 69.99 - 30, F 29.99 - 0.

The full-time student is obliged to meet the mandatory 70% attendance at contact classes, ie everything except lectures. If the participation is not met, the student will be automatically classified "-".

Language of instruction
Czech
Teacher's information
If a student with an individual study plan is not able to participate in the mid-term evaluation, he / she will only prepare an essay and pass the final test (70% of the evaluation), which will also cover the continuous assessment with its content and scope. However, students are obliged to contact the teacher immediately after the approval of the individual study plan and to contact the examiner before the final exam. If the student does not do so, his individual study plan will not be taken into account.
The course is also listed under the following terms winter 2021, winter 2022, winter 2023, winter 2024.
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