DIFA:DDML414 Financial management - Course Information

DDML414 Financial management

Extent and Intensity

1/1/2. 2 credit(s). Type of Completion: z (credit).

Teacher(s)

MgA. Lucie Abou (lecturer)

Guaranteed by

doc. MgA. Hana Průchová, Ph.D.
Theatre Management and Stage Technology Department – Dean’s Office – Theatre Faculty – Janáček Academy of Performing Arts
Supplier department: Theatre Management and Stage Technology Department – Dean’s Office – Theatre Faculty – Janáček Academy of Performing Arts

Prerequisites

Student graduated in the bachelor degree of Theatre Production and Stage Technology or in equal type of studies.

Course Enrolment Limitations

The course is only offered to the students of the study fields the course is directly associated with.

fields of study / plans the course is directly associated with

• Theatre Management (programme DIFA, Div_Pro:N)

Course objectives

Learning outcomes of the course unit The aim of the course is to deepen students' economic thinking and entrepreneurship, to teach students how to use the information that can be obtained from accounting and payroll accounting for control and management. Learning outcomes of the course unit The subject will deepen the knowledge acquired by the students in the Bachelor's degree program in Microeconomics, Macroeconomics, Budgeting, Accounting, Practical Production and Graduate Project. At the same time, the aim of the subject is to provide knowledge and skills that will be further deepened within the scope of master's courses, especially in the preparation of the production plan (one of the qualifying papers in the master's study)and also in subjects of modular teaching, Human Resources and Public Procurement, and procurement procedures. The subject Financial Management from the point of view of accounting is combined with the subject taught in winter semester II. year of Master's study of Organizational Behavior. Last but not least, students will use the learning outcomes of the subject while processing the Producer 's Plan.

Learning outcomes

Knowledge
Student has the knowledge:
- in the area of ​​financial management of the company,
- in the area of ​​finance and investment business,
- in the field of payroll accounting,
- from the area of ​​human resources,


Skills
Student:
- Can apply the knowledge of financial management when creating a production plan, especially when evaluating the macro environment of the project and the strategic management of the project,
- Can elaborate the basics of Cost - Benefit analysis,
- Understands the analyzes that can be used to evaluate public services,
- Understands managerial cost concept,
- Can interpret information contained in management accounting for management purposes,
- Controls calculations in payroll accounting (eg, average earnings, severance pay, net wage).

Eligibility
Student is able to:
- Critically and independently study key and complementary materials and sources on the topics covered,
- Find other relevant materials and sources related to the topics discussed.

Syllabus

• 1. Financial Management and Decision Making
• 2. Investment activity
• 3. Business Fundamentals
• 4. Cost concept
• 5. Managerial accounting systems and techniques
• 6. Basic Analysis in Decision Processes (Cost-Benefit Analysis)
• 7. Fundamentals of Human Resources
• 8. Personnel and Payroll Agenda
• 9. Labor law (labor relations, employment, working hours, holidays, work barriers, etc.)
• 10. Wage issues, wage deductions
• 11. Average earnings
• 12. Public health insurance, social insurance, sickness insurance, pension insurance
• 13. Income tax on natural persons from dependent activity

Literature

required literature
• Zákon č. 563/1991 Sb., o účetnictví ve znění pozdějších předpisů. info
• Zákon č. 586/1992 Sb., o daních z příjmů. info
• Landa, M., Polák, M.: Ekonomické řízení podniku, C. H. Beck. ISBN 978-80-251-1996-9. info
• Petrlíková, B.: Nevýdělečné organizace a fyzické osoby účtují, ASPI, a. s., Praha 2006. info
• Podhorský, J.: Účtování a vedení účetnictví v organizačních složkách státu, územně samosprávných celků a příspěvkových organizacích, POLYGON, Praha 2005. info
• Rubáková, V.: Účetnictví pro úplné začátečníky 2009, Grada Publishing, a. s., Praha 2009. ISBN 978-80-247-2943-5. info
• Sedláček, J.: Účetnictví pro manažery, Grada Publishing, a. s., Praha 2005. ISBN 80-247-1195-8. info
• Byrnes, J., William. Management and the Arts. Čtvrté vydání. Burlington : Elsevier, 2009. ISBN 978-0-240-81004-1. info
• MÁČE, Miroslav. Účetnictví a finanční řízení. Praha: Grada, 2013. ISBN 978-80-247-4574-9.
• RŮŽIČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi. 6. aktualizované. Praha: Grada, 2019. ISBN 978-80-271-2028-4.
• SCHOLLEOVÁ, Hana. Ekonomické a finanční řízení pro neekonomy. Dotisk. Praha: Grada, 2023. ISBN 978-80-271-0413-0.
• KRECHOVSKÁ, Micheala; HEJDUKOVÁ, Pavlína a HOMMEROVÁ, Dita. Řízení neziskových organizací: Klíčové oblasti pro jejich udržitelnost. Praha: Grada, 2018. ISBN 978-80-247-3075-2.
• JÁČOVÁ, Helena and Martina ORTOVÁ. Finanční řízení podniku v příkladech, 2. aktualizováné vydání. 2. aktualizované vydání. Wolters Kluwer, 2013, 152 pp. ISBN 978-80-7478-001-1. info
• VARBANOVA, Lidia. Strategic management in the arts. 1st ed. New York: New York Routledge, 2013, 358 pp. ISBN 978-0-415-53003-3. info

not specified
• OCHRANA, František. Nákladově užitkové metody ve veřejném sektoru. Ekopress, 2005. ISBN 80-86119-96-3. info

Teaching methods

Teaching methods: Lecture / Seminar Number of contact hours per week: 2 Number of hours the student's self week: 1 * Teaching methods: lecture heuristic methods critical Thinking brainstorming Collaborative and cooperative learning

Assessment methods

* Summer semester The course is concluded by credit on the basis of compulsory 80% attendance in the teaching of writing and work / paper.

Language of instruction

Czech

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