Course detail

Management Minimum

FEKT-XPC-POMAcad. year: 2025/2026

The course deals with the following five problems areas:
1. The financial aspects of a business.
2. The legal and tax framework.
3. Business activity in a market environment.
4. Monitoring of economic operations in the company.
5. The time value of money and financial mathematics.

Language of instruction

Czech

Number of ECTS credits

Mode of study

Not applicable.

Guarantor

doc. Ing. Radovan Novotný, Ph.D.

Department

Department of Microelectronics (UMEL)

Entry knowledge

The Student should have the basic knowledge at the level of secondary education.

Rules for evaluation and completion of the course

Requirements for completion of a course are specified by a regulation issued by the lecturer responsible for the course .
Participation in seminars is required. Long period of excused absence only on agreement with the teachers (individual work).

Aims

The aim of the course is to give a practical overview of legal, economic, financial and other business-related issues.
At the end of the course the student will be able to:
• to understand the rights and obligations arising from legislative obligations,
• describe the basic rules for the monitoring of economic processes in the enterprise,
• distinguish between revenue and costs, profit, evaluate the profit margin,
• to apply an economical way of thinking,
• to perceive the scarcity of the factors of production and the role of profits, wages, as well as interest and rents,
• interpret the financial statements, balance sheet and profit and loss account,
• explain the role of supply and demand in determining the market price,
• understand the role of financial markets and securities.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Aktuální legislativa, jako je Živnostenský zákon, Zákon o obchodních korporacích, Občanský zákoník - na úvodní přednášce budou sděleny odkazy. (CS)
JANATKA, František. Podnikání v globalizovaném světě. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-754-7. (CS)
MEIXNEROVÁ, Lucie, Šárka ZAPLETALOVÁ a Zuzana STEFANOVOVÁ. Mezinárodní podnikání: vybrané strategické, manažerské a ekonomické aspekty. V Praze: C.H. Beck, 2017. Beckova edice ekonomie. ISBN 978-80-7400-654-8. (CS)
PEVNÁ, Jana. Vybrané kapitoly z finančního řízení firmy. Praha: Oeconomica, nakladatelství VŠE, 2017. ISBN 978-80-245-2225-8. (CS)
Podklady pro studium a internetové odkazy budou průběžně zveřejňovány v e-learningu. (CS)
TAUŠL PROCHÁZKOVÁ, Petra a Eva JELÍNKOVÁ. Podniková ekonomika - klíčové oblasti. Praha: Grada Publishing, 2018. Expert. ISBN 978-80-271-0689-9. (CS)

Type of course unit

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Radovan Novotný, Ph.D.

Syllabus

Preliminary lecture (content of course, updating of the educational literature).
The Czech business law.
The Czech trade laws and regulations.
Corporate bodies according the Czech legal norms, commercial code.
Trading partnership in the Czech according commercial code.
Fundamentals of bookkeeping.
Balance sheet, assets and liabilities.
Basic terms of bookkeeping.
Basic terms of bookkeeping (income, expenses, costs, revenues, depreciation, accumulated depreciation).
Fundamentals of bookkeeping in the manufacturing and business firms.
Profit and loss account (interpretation of economic results and relationship with balance sheet).
Methods for assessment of firms, relationship with accounting statement.
Important aspects of relationship betwen tax rules and account rules. Closing discussion.

Fundamentals seminar

26 hod., compulsory

Teacher / Lecturer

doc. Ing. Radovan Novotný, Ph.D.

Syllabus

Practical training .

Elearning

eLearning: currently opened course

VUT

Faculties

University Institutes

Parts

Management Minimum

Type of course unit