1.Market, the market economy Basic terms of the market economy, markets, fundamentals and functions of market mechanism. Private, public and mixed goods. The market and its segments, subjects and types. Market economy and ecological problems, economy versus ecology. The market and the economic effectiveness, reasons for a market failure. Negative and positive externalities, internalisation of externalities into the price from the manufacturers. Externalities in the environmental area. 2. Legal and organizational forms of business The enterprise as a part of the national economy. The essence and tasks of a company - its goals, its structuring, the role of the state. The impact of the legal form on the floatation of a company, characteristics of particular legal forms. A company and its relations to the national economy, impacts of macroeconomical aggregates and conditions. A company and the environmental protection, company strategies in the environmental protection. 3.Costs Book cost and alternative cost (lost opportunities costs), 1. specific costs, 2. fix and variable costs, 3. costs average and marginal, 4. individual and indirect costs. Environmental costs - classification. 4.Taxes and the tax system Taxes as cost items, VAT, consumption tax, income tax, property tax. Usage of the tax system as an economic tool of environmental policy - the ecological tax reform in the CR and EU. Emission charges as a part of financial costs. Basic principles of single entry and double entry accounting. 5.Pricing policy in a company Free competion market prices and monopol market prices within the context of supply and demand confrontation. Fixing the price - costs finding, cost analysis, methods of fixing the price. Marketing in the business management - its role, marketing mix. The market and ecologicaly regardful products and technologies. 6.Economic outcome of a company Gross profit, structure of the income statement. Deductible and scoring up items in income tax calculations. Rates of income tax: essential differences between natural persons and corporate bodies. Disponible profits, their division. 7.Macroeconomic connections in the environmental protection Production, employment, price stability, ballance of the international trade, the fiscal, monetary and pensionary policy, foreign policy. The theory of business cycles. The environmental protection and its impact on the economic growth, on the employment, on the trends in prices and on international trades. Expenditures for the environmental protection at a macroeconomic level: classification and development of expenditures for the environmental protection 8.Basic macroeconomic indicators Economic efficiency - basic economic aggregates. Methods how to calculate them. Interpretative significance: 1. GDP, 2. Inflation rate, 3. Unemployment rate, 4. Closing balance of the foreign trade, 5. Deficit of the state budget. The contemporary values of these indicators, comparison with the EU. The company and its relations to the national economy, impact of the development of macroeconomic aggregates.
|