česky  čs
english  en
Managerial and Economic Calculation (E381712)
Departments:ústav řízení a ekonomiky podniku (12138)
Valid until: ??Range:2P+2C
The course is designed to guide the student toward an understanding of contemporary approaches to the managerial and economic calculations, which serve to control the companies and other kind of the organizations to higher performance. The emphasis is on the application of most frequent methods and techniques used in practice. Students should become to understand the factors that shape the decision making of successful managers. Furthermore the lectures will provide the students the knowledge from the economical and financial control of the company necessary to successfully perform of the key leading functions in the company. To each topic is required assignment linked with its presentation on seminars.
doc. Ing. Theodor Beran Ph.D.
Letní 2022/2023
prof. Ing. František Freiberg CSc.
Letní 2022/2023
1. Introduction to Economics for Technicians.
2. Cost Control and Activity Based Management.
3. Budgeting and Costing and used Methods- a brief overview.
4. Cost Control in New Product Development Process - Target Costing
5. Project Management - basic terms, rules, project planning process
6. Project Management tools - project schedule and project budget
7. Introduction to Production and Operation management, Inventory Management
8. Introduction to Lean Manufacturing Concept
9. Business Planning
10. Financial Statements Analysis and Interpretation
11. Assessment of Sources of Finance
12. Capital Investment Appraisal
13. Final Conclusions and Recommendations.

Structure of tutorial

1. Introduction to the Course, Rules and Requirements, Debate with the Students on their previous Experiences in this Area.
Economic Functions, their Optimal Points, Math and Graphical Solutions. Introduction to the Next Seminar.
2. Operational Budget, its Structure, its Activities and Cost Counting. Introduction to the Next Seminar.
3. Product costing, cost structures, cost calculation. Introduction to the Next Seminar.
4. Target Costing - Simple Cases, Examples of the Utility and Technical Parameters and the Interaction with the Price of Product. Introduction to the Next Seminar.
5. Project plan presentation. Introduction to the Next Seminar.
6. Application of the CPM + PERT and other Basic Methods Linked with the Project Management. Introduction to the Next Seminar.
7. Inventory Management Calculation - Basic Models. Introduction to the Next Seminar.
8. Lean Techniques Application on Own Case. Introduction to the Next Seminar.
9. Business Plan - Case Study. Introduction to the Next Seminar.
10. Financial Statements Analysis - Examples. Introduction to the Next Seminar.
11. Assessment of Sources of Finance - Examples. Introduction to the Next Seminar.
12. Capital Investment Appraisal - Case Study.
13. Final Test + Final Assessment.
1/ Freiberg, F., Zralý, M., Žilka, M.: Outlines, incl. solved cases in electronic form.
2/ Atrill, P.: Financial Management for Non-Specialists, Prentice Hall, London 1997.
3/ Rother, M., Shook, J.: Learning to See - Value Stream Mapping to Create Value and Eliminate Muda. Brookline, Massachusetts: The Lean Enterprise Institute. 2003.
There are no specific requirements.
Economic Introduction, Economic Calculations, Cost Control, Operation Budgeting, Costing, Project Management, Production and Operation Management, Inventory Management, Lean Manufacturing, Financial statements, Analysis, Working capital, Sources of finance, Investment.
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