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Economics and Finance (E381093)
Katedra:ústav řízení a ekonomiky podniku (12138)
Platí do: ??Rozsah:2P+2C
Zakončení:Z,ZKJazyk výuky:EN
The course is designed to explain more in depth, how the economic and financial tools, methods and techniques to use in technical areas. The course summarizes the key set of knowledge and skills of the on university graduated technicians in economic and financial area to be prepared for leading positions in the enterprise (organization). The stress is on the key linkages among the technical and economical point of view either to products or processes or activities, etc. The advanced types of the managerial and economic calculations are presented to serve to control the companies and other kind of the organizations to higher performance. Activity Based Costing as a part of Activity Based Management in link with Process control is presented in context with Target Costing and with the new product development process. The basic financial principles for technicians are included. Different ways of the assessment of the investment projects are discussed and evaluated. Furthermore the lectures will provide the students the knowledge from the economical and financial control of the company necessary to perform successfully the key leading functions in the company. The prepared software models are used to illustrate key principles and linkages. To each topic is required the assignment, which is presented on the seminars.
1. The key principles of the economic management control in the enterprise (organization).
2. Costing, Activity Based Costing, Cost Analysis.
3. Interactions: Costing x Capacity and consequences. Budgeting.
4. Costing methods - overview and application conditions.
5. Hour Cost Tariff Methods and its alternatives. Application cases.
6. Accounting for Technicians I.
7. Accounting for Technicians II.
8. Cost Modeling. Cost Control in New Product Development Process. Target Costing.
9.. Principles of Financial Management in Enterprise.
10. Controlling of the working capital. Sources of finance.
11. Financial Analysis.
12. Investment Project Appraisal.
13. Final conclusions and recommendations.
1/ Freiberg, F, Zralý, M.: Outlines, incl. solved cases in electronic form.
2/ Cokins, G.: Activity-Based Cost Management: An Executive Guide, ISBN: 0-471-44328-X, John Wiley & Sons
3/ Davila, T., Epstein, K.J., Shelton, R.: Making Innovation Work, How to Manage It, Measure It and Profit from It, Pearson Education Inc., Wharton School Publishing
4/ Zralý, M.: Hour Overhead Tariffs Method - Effective Tool for Time Oriented Activity Based Management, In: Proceedings of EIASM "8th Manufacturing Accounting Research Conference- Cost and Performance Management in Services and Operation?, ISBN 978-88-8443-182-0, University of Trento, Italy,2007
5/ Zralý, M.: Integration Concept of Management Control and its Contribution to Performance Management, In: Proceedings of EIASM "4th Conference on Performance Measurement and Management Control?, ISBN 978-88-8444-183-0, Nice, France, 2007
Basic knowledge from economic, finance and management theory.
Klíčová slova
Management Control, Costing, Budgeting, Hour Cost Tariff Method, Financial Management,Project appraisal, Economic decision, Working capital,Sources of finance, Investment appraisal.
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