BE_PH_BA2 Business Administration 2

NEWTON University
summer 2026
Extent and Intensity
2/1. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. et Ing. Sylvia Plottová, Ph.D., MSc. (lecturer)
Ing. Jiří Vystrčil (lecturer)
Ing. Jiří Vystrčil (seminar tutor)
Guaranteed by
Ing. Roman Brauner, Ph.D., MBA, LL.M.
Centre for International Programmes – International programmes – NEWTON University
Timetable
each odd Monday 9:40–11:10 PH Učebna 09 and each even Monday 9:40–11:10 PH Učebna 09; and Mon 4. 5. 9:40–11:10 PH Učebna 09
  • Timetable of Seminar Groups:
BE_PH_BA2/01: each odd Thursday 13:30–15:00 PH Učebna 03, except Thu 12. 2. ; and Thu 12. 2. 13:30–15:00 PH Učebna 12, J. Vystrčil
BE_PH_BA2/02: each odd Thursday 15:10–16:40 PH Učebna 03, except Thu 12. 2. ; and Thu 12. 2. 15:10–16:40 PH Učebna 12, J. Vystrčil
BE_PH_BA2/03: each odd Friday 9:40–11:10 Zoom.Praha1, J. Vystrčil
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives

The subject Business Economics II directly follows on from the previous subject Business Economics I, further developing and deepening knowledge in the field of business management with an emphasis on cost analysis, achieving the so-called turning point in the implementation of economic activity, cost calculation and budgeting, etc. An integral part of the subject is the preparation and own processing of the business plan with an emphasis on its economic and financial characteristics. The subject is also a prerequisite for other professional subjects in higher years of study. 

Course objectives:

- acquire more detailed knowledge in the field of business economics;

- get to know different calculation methods;

- practically try creating a business plan.
Syllabus

Lecture topics from the subject:

  1. Cost functions (method of two periods and method of averages).

  2. Analysis of the tipping point for homogeneous and inhomogeneous environments.

  3. Sensitivity analysis of individual parameters.

  4. Basic calculation methods.

  5. Calculation of variable costs.

  6. Pricing methods.

  7. Business budgets.

  8. Basic financial analysis of the company.

  9. Business plan.

  10. Basics of financial resources of enterprises.

  11. Meaning of controlling and its use.

  12. Creation and optimization of the company's cash flow.

The subjects of the seminars will be the following topics:

  1. Financial statements and assignment of seminar work.

  2. Cost functions (method of two periods and method of averages).

  3. Sensitivity and break-even analysis.

  4. Calculation of ABC and variable costs.

  5. Pricing and budgeting.

  6. Final test and presentation of business plans (seminar work).

Assessment methods
Ungraded credit: successful completion of the credit test
Examination: written final exam test
Language of instruction
English
The course is also listed under the following terms summer 2023, summer 2024, summer 2025.
  • Enrolment Statistics (recent)
  • Permalink: https://is.newton.cz/course/nu/summer2026/BE_PH_BA2