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Lecturer(s)
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Šmelová Eva, prof. PhDr. Ph.D.
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Petrová Jitka, PhDr. Ph.D.
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Opletalová Alena, Ing. Ph.D.
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Course content
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Financial management in kindergarten environment: the contents of financial management in terms of sequential and continuous managerial functions; basic principles of financial management (e.g. the cash flow principle, the principle of respecting the time factor, the principle of mainstreaming risks, the principle of financial costs planning and analysis); basic strategies of financing and options of use. Basic accounting concepts and principles, according to the valid legislative form.
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Learning activities and teaching methods
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Dialogic Lecture (Discussion, Dialog, Brainstorming)
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Learning outcomes
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The aim of this discipline is to introduce students to financial management in kindergartens. Individual topics will introduce all the financial management activities and methods used in financial decision-making. Once a student passes this subject, he/she will be able to define financial management from the perspective of sequential and concurrent managerial functions; characterize basic principles of financial management (e.g. the cash flow principle, the principle of time management, the principle of risk management, the principle of financial costs planning and analysis); distinguish among the main financial strategies and possibilities for their respective use. Students will also be introduced to the basic terms and principles of accounting, according to valid legislative regulations.
Students will be provided with competencies that will get to the content and objectives of the course.
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Prerequisites
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General orientation in education and general didactics.
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Assessment methods and criteria
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unspecified
Active participation in lectures, readiness to discuss and solve issues.
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Recommended literature
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KLABEČEK, K. (2006). Finanční management.. Plzeň.
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PETŘÍK, T. (2005). Ekonomické a finanční řízení firmy. Manažerské účetnictví v praxi. 1. vyd-. Praha.
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REŽŇÁKOVÁ, M. (2005). Finanční management I. 3. akt. a rozšířené vydání.. Brno.
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SEDLÁČEK, J. (2005). Účetnictví pro manažery. 1., vyd.. Praha.
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Synek, M. a kol. (2007). Manažerská ekonomika. 4. akt. a rozšířené vyd.. Grada, Praha, 452 s.
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Šimková, E. (2006). Základy ekonomie - systematický přehled základní ekonomické problematiky. Grada, Praha.
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ŠIMKOVÁ, E. (2005). Základy účetnictví. Vybraná témata základní účetní problematiy. 1. vyd.. Hradec Králové.
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