Entrepreneurship in the Commerce

Teachers

Included in study programs

Teaching results

Knowledge
Students will gain an overview of the theoretical and practical foundations of issues related to business economics and corporate finance. They are familiar with legal forms of business and have knowledge of their basic features. They will gain knowledge about different types of taxes. They understand the property, capital and financial structure of the company. They understand the specifics of the business environment, barriers to development and business support.
Skills
Students are able to establish their own business entity. They can evaluate the performance of employees, create and process business, marketing concepts and forecasts. They are able to manage the business activities of the company, evaluate and carry out the analysis of business activities according to the required criteria in specified time intervals, monitor and maintain the optimal state of stocks in the warehouse. They are familiar with tax issues and can communicate with tax administration entities. They can evaluate the effectiveness of investments within set budgets. They can perform an analysis of the financial statements and financial situation of the company, including the interpretation of economic performance indicators, preparation and processing of documents for financial analysis and planning. They are able to construct and present a business plan necessary for raising capital when starting a business before the evaluation committee.
Competencies
They know how to actively use economic concepts and control their context. They master the essence and principles of financial management. They can make a business plan and at the same time understand the importance of the construction of its individual parts. They can interpret and predict individual items of financial statements and evaluate the financial situation of the company. They have analytical and presentation skills, are able to work in a team, convincingly argue and defend the proposed business plan. They have communication and business skills that can be used in their own business and at the same time in further managerial education at the second level.

Indicative content

The essential theoretical background of business, entrepreneurship, and business economics. Property, capital and financial structure of the company and sources of business financing. Analysis of business finance. Company workforce (wages, levies, labor productivity). Company costs and expenses. Company revenues and profit. Business plan, including the financial plan. Taxes for entrepreneurs. Business environment and barriers to business development, support programs for business.

Support literature

Základná literatúra:
NAĎOVÁ KROŠLÁKOVÁ, Monika a kol. Obchodné podnikanie. Bratislava: Vydavateľstvo Ekonóm. 2024. (v tlači)
Odporúčaná literatúra:
DEAKINS, David. Entrepreneurship: A Contemporary & Global Approach. Sage Publication. 2020, 296 s. ISBN 978-15-26461-14-8.
DWYER, Dana K. From Vision to Decision: A Self-Coaching Guide to Starting New Business [online]. Business Expert Press. 2019, 224 s. ISBN 978-19-49991-56-7. Dostupné na: https://www.proquest.com/docview/2292176764/$N?accountid=49351&sourcetype=Books
ELIÁŠOVÁ, Darina a kol. Obchodné podnikanie. Bratislava: Vydavateľstvo Ekonóm. 2017, 207 s. ISBN 978-80-22544-61-0
FETISOVOVÁ, Elena a kol. Podnikové financie: praktické aplikácie a zbierka príkladov. Bratislava: Wolters Kluwer. 2020, 223 s. ISBN 978-80-57101-62-8.
MAJDÚCHOVÁ, Elena – RYBÁROVÁ, Daniela. Podnikové hospodárstvo pre manažérov. Bratislava: Wolters Kluwer. 2019, 272 s. ISBN 978-80-57100-35-5.
MAJDÚCHOVÁ, Helena a kol. Podnikové hospodárstvo. 2. aktualizované, prepracované a rozšírené vydanie. Bratislava: Wolters Kluwer. 2020, 424 s. ISBN 978-80-57102-71-7.
MURA, Ladislav – RAFAJOVÁ, Lucia. Podniková ekonomika [CD-ROM]. Bratislava: Paneurópska vysoká škola. 2018, 301 s. ISBN 978-80-89453-58-0
STRAKA, Marek. Podnikateľský plán [online]. 2024. Dostupné na: https://marekstraka.com/ebooky/e-book/

Syllabus

1. Enterprise and business - basic economic categories and legal norms in the field of business, typology of companies, business risk, criteria for choosing the location of the company, business process. 2. Basic principles of business economics - corporate finance, financial policy, and financial goals of business activities. 3. Property, capital, and financial structure of the company. Sources of business financing (equity and foreign capital). 4. Non-current assets of the company (long-term tangible and intangible assets of the company, evaluation and selection of investment options, depreciation, financing). 5. Current assets of the company (supply and material management, inventory and receivables management, financing). 6. The workforce of the company (wages, levies, labor productivity). 7. Costs and expenses of the company (calculations and cost analysis). 8. Company revenues and profit. 9. The theoretical basis of the business plan - meaning, types, general requirements for the creation of BP, the procedure/steps of compiling a business master, the founding budget, the financial plan. 10. Types of taxes, tax system of Slovak Republic, tax registration, income tax, tax payers (individual and corporation). 11. Taxes -The Value Added Tax (VAT registration, VAT responsibilities, VAT cancel registration), VAT Rates, VAT system in the Slovak Republic, indirect taxes, local taxes, municipal taxes. 12. Financial analysis of the company - evaluation of the financial situation of the company, information base, analysis procedures, indicators 13. Business environment and barriers to business development, support programs for business (Act on SME support, financial and non-financial business support)

Requirements to complete the course

individual work teamwork, written work, written exam
Seminars 40%, of which:
Active participation in teaching 10%
Elaboration and presentation of a case study in the team 30%
Final written exam. 60%

Student workload

Total student workload: 208 hours, of this:
Attendance at lectures: 26 hours
Attendance at seminars: 52 hours
Preparation for seminars: 39 hours
Elaboration of a case study in the form of team cooperation: 39 hours
Preparation for exam:52 hours

Language whose command is required to complete the course

Slovak, English

Date of approval: 09.02.2023

Date of the latest change: 27.02.2024