Study programmes / B-HE Horticultural Engineering / Business Economics
Course code:KPEK
Course title in language of instruction:K-Podniková ekonomika
Course title in Czech:K-Podniková ekonomika
Course title in English:Business Economics
Mode of completion and number of credits:Exam (6 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes:part-time, 19/10
(part-time, lectures per period / seminars per period)
Language of instruction:Czech
Level of course:bachelor
Semester:SS 2019/2020 - FH
Name of lecturer:doc. Ing. Jaroslav Jánský, CSc. (examiner, lecturer)
Ing. Soňa Váleková (instructor)
Ing. Jaroslava Zichová (instructor)
prof. Ing. Iva Živělová, CSc. (supervisor)
Aims of the course:The goal of the subject is to provide comprehensive commentary on principles of business economics, it means to get acquainted students especially with characteristic of enterprise and business, determination of economic and financial system of enterprise, tax problems and also with basic relations of supply and demand for horticultural products. Further students get knowledge also of ways of investment decision in companies and of investment decision evaluation, ways of business financing and types of enterprises and methods of business.
Course contents:
1.Company, business and business forms (allowance 4/2)
2.Structure of business asset and capital (allowance 4/2)
3.Business operating results (allowance 4/4)
4.Cash flow in company (allowance 2/0)
5.Principles of investment decision of company (allowance 2/1)
6.Financing of horticultural enterprises (allowance 2/0)
7.Basics of business taxes (allowance 1/1)

Learning outcomes and competences:
Generic competences:
-ability to solve problems
-ability to work independently
-general knowledge
-professional knowledge

Specific competences:
-Knowledge in basic relations in business economics
-knowledge of business tax system
-knowledge of cost of main commodities
-knowledge of price relations of main commodities

Type of course unit:required
Year of study:Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement:There is no compulsory work placement in the course unit.
Recommended study modules:none
Assessment methods:Students must already have the credit before taking the exam. The credit is granted for attendance at the seminars and three studies, which must be handed in in due time.
The exam lasts 60 minutes and consists of test questions and two practical tasks with assigned point values. The final grade is calculated on the basis of the studies assessment and the written part of the exam.
Learning activities and study load (hours of study load)
Type of teaching methodCombined form
Direct teaching
     lecture19 h
     practice4 h
     seminar5 h
     preparation for exam84 h
     preparation of presentation12 h
     elaboration of reports18 h
     elaboration and execution of projects26 h
Total168 h

Basic reading list
  • SYNEK, M. -- KISLINGEROVÁ, E. et al. Podniková ekonomika. 5th ed. Praha: C.H. Beck, 2010. 498 p. Beckovy ekonomické učebnice. ISBN 978-80-7400-336-3.
  • SYNEK, M. Manažerská ekonomika, 5.vydání. Praha: Grada Publishing, a. s., 2010. 480 p. ISBN 978-80-247-3494-1.
  • WÖHE, G. -- KISLINGEROVÁ, E. Úvod do podnikového hospodářství. 2nd ed. V Praze: C.H. Beck, 2007. 928 p. ISBN 978-80-7179-897-2.