B_BR_PE2_k Business Economics 2

NEWTON University
summer 2026
Extent and Intensity
0/14. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Tomáš Heralecký, Ph.D. (lecturer)
Ing. Tomáš Heralecký, Ph.D. (seminar tutor)
Guaranteed by
Ing. Roman Brauner, Ph.D., MBA, LL.M.
Centre for Business Studies – Academic Department – NEWTON University
Timetable of Seminar Groups
B_BR_PE2_k/01: Sun 22. 2. 8:45–14:30 BR Učebna 10, Sun 8. 3. 13:00–16:10 BR Učebna 01, Sun 15. 3. 13:00–16:10 BR Učebna 01, T. Heralecký
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 break-even point in the implementation of economic activities, cost calculation and budgeting, etc. An integral part of the course is the preparation and actual processing of a business plan with an emphasis on its economic and financial characteristics. The course is also a prerequisite for other specialized courses in higher years of study. Course objectives: to acquire more detailed knowledge in the field of business economics; to become familiar with various calculation methods; to gain practical experience in creating a business plan.

Syllabus

Course outline:

-          Cost functions (two-period method and average method).

-          Break-even analysis for homogeneous and non-homogeneous environments.

-          Sensitivity analysis of individual parameters.

-          Basic calculation methods.

-          Calculation of variable costs.

-          Pricing methods.

-          Company budgets.

-          Basic financial analysis of a company.

-          Business plan.

Literature
  • FOTR, Jiří; SOUČEK, Ivan.. Podnikatelský záměr a investiční rozhodování. Praha: Grada, 2005. 356 s. ISBN 80-247-0939-2.
  • KISLINGEROVÁ, Eva. Manažerské finance. 3. vyd. Praha: C.H. Beck, 2010. 812 s. ISBN 978-80-7400-194-9.
  • SYNEK, Miroslav. Manažerská ekonomika. Praha: 5., aktualiz. vyd. Grada, 2011. 480 s. ISBN 978-80-247-3494-1.
  • ROSOCHATECKÁ, Eva. Ekonomika podniků. Praha: ČZU, 2012. ISBN 978-80-213-2259-2.
  • KISLINGEROVÁ, Eva; SYNEK, Miloslav. Podniková ekonomika: 6. přepracované vydání. Praga: C.H.Beck, 2015. 560 s. ISBN 978-80-7400-336-3.
Assessment methods

Credit: successful completion of a sample credit test, preparation of a case study in the form of a business plan

Exam: oral theoretical exam

Language of instruction
Czech
The course is also listed under the following terms summer 2025.
  • Enrolment Statistics (recent)
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