Osnova témat

  • Úvod

    Sbalit vše Rozbalit vše

    logo_Anj

    Reg. No. CZ.1.07/2.2.00/28.0326
    Subject: Financing and Economic management (7. and 8. semester)
    Form of study: full-time
    Subjetc´s goals:

    Aim of the learning and study of the subject is in the part of the financing concentrated on basic knowledge and problems of the financing not only in terms of the public sector, but also in conditions Czech army.

    Study in the part of the economics management is conditions on familiarization students with the basics economic and financial managing and controlling. Further tools, methods and standards used in the area financing, planning, budgeting and controlling with the reference to available resources and observance basics 3E.
    Learning outcomes:
    • skills:

    The students:

    • orient in problems of the financial safeguard and management of the economics services of the Czech army;
    • explain behaviour of the financial management in terms of the Czech army by using financial analysis and controlling.
    • abilities:

    The students:

    • are familiar with the basic laws, commands and orders from in the economics services and interlock basic economics activities of the leader of economics services in the Czech army;
    • know basic access and roles for production of financial plan and budget of cost unit of the organizational states´ unit and apply principles and rules of the financial management on common economic practice of cost unit;
    • can serviceable apply and use financial analysis and are able to create conception of the controlling for the cost unit.
    • competences:

    The graduates in the subject:

    • on intended workplace, can intelligible present and argue personal piece of knowledge from given to region;
    • accept effective measures for efficient and rational use funds by the cost unit.
    Subject continuity: The course builds on Mathematics, Probability ans Statistics, Operational Research.
    Conditions for successful completion of the course:

    -
    Basic literature:
    • OLEJNÍČEK Aleš, KUNC Svatopluk a kol. Ekonomické řízení v podmínkách Armády ČR. Uherské Hradiště: L.V.Print, 2012. 245 s. ISBN 978-80-260-3277-9.
    • KRČ, Miroslav a kol. Ekonomické aspekty outsourcingu v ozbrojených silách. Brno: Promotion, 2012. ISBN 978-80-905384-1-2. kap.7, 8.
    • ČOS 051662. Příručka pro postupné plánování vyzbrojování. 1. vydání. Praha: ÚřOSKSOJ.
    • KISLINGEROVÁ Eva, HNILICA Jiří. Financní analýza: krok za krokem. 2.vydání. Praha: C. H. Beck, 2008. 135 s. ISBN 978-80-7179-713-5.
    • ESCHENBACH Rolf ,SILLER Helmut. Profesionální controlling - koncepce a nástroje. Praha: Wolter Kluwer ČR, 2012. ISBN 978-80-7357-918-0.
    • Zákon č. 218/2000 Sb., o rozpočtových pravidlech a o změně některých souvisejících zákonů (rozpočtová pravidla), ve znění pozdějších předpisů.
    • Zákon č. 219/2000 Sb., o majetku České republiky a jejím vystupování v právních vztazích.
    • Zákon č. 320/2001 Sb., o finanční kontrole ve veřejné ve veřejné správě a o změně některých zákonů (zákon o finanční kontrole), ve znění pozdějších zákonů.
    • Vyhláška MF č. 323/2002 Sb., o rozpočtové skladbě, ve znění pozdějších předpisů.
    Recommended readings:
    • OCHRANA, František, PAVEL, Jan, VÍTEK Leoš a kol. Veřejný sektor a veřejné finance. Praha. Grada Publishing. a.s., 2010. 264 s. ISBN 978-80-247-3228.
    • HAMERNÍKOVÁ, Bojka, MAYATOVÁ, Alena a kolektiv. Veřejné finance. 2. vydání. Praha: Wolter Kluwer ČR, 2010. 340 s. ISBN 978-80-7357-497-0.
    • RMO č. 72/2012 Finanční řízení a finanční zabezpečení.
    • RMO č. 66/2012, Plánování činnosti a rozvoje v rezortu MO.
    • RMO č. 5/2003, Finanční kontrola.

  • T1 - Financial theory, the theory of public finance and public sector institutions

    The aim is to familiarize students with the general theme by defining financial theory with a focus on fiscal area function of the state and public sector institutions.

    • Know apparatus in an area of financial theory, fiscal function of the state and public sector institutions;
    • Know individual fiscal function of the state;
    • To be able to theoretically describe the scope public sector and the factors that affect it.

  • T2 - Decision on public expenditure

    The aim of this subject is to introduce students to areas of public spending, and with the specificities that affect decision-making on public expenditure.

    • Know the substance and their public expenditure breakdown;
    • Know the causes of government expenditure growth;
    • To be able to theoretically describe basic methods of measuring efficiency of public spending.

  • T3 - Management of public expenditure and budgetary policy

    The aim of this theme is the tutorial students with issues financing and financing who defence.

    • Know area funding those who defence; 
    • Know activities undertaken by individual subjects who defence;
    • To be able to theoretically describe financial institutions who defence relations.

  • T4 - Financing sector policy - defence financing

    The aim of this theme is the tutorial students with issues financing and financing who defence.

    • Know area of funding of MoD;
    • Know activities undertaken by individual subjects of MoD;
    • To be able to theoretically describe financial relations of institutions of MoD.

  • T 5 - Economic system and economic management of the Czech Army

    The aim of this theme is theoretically define and describe an economic system and economic governance in state defence system.

    • Know definitions of basic concepts of economic management;
    • Know tools economic governance;
    • To be able to describe the system economic governance in state defence.

  • T6 - Area of the economic management – decisions making

    The aim of this theme is to define and describe the area of support manager's decision-making process within the economic management objectives of the Czech Army.

    • Know basic concepts aid decision-making process manager objectives;
    • Know scope economic governance institutions in the decision making process;
    • To be able to theoretically describe links between different bodies economic management cost unit.

  • T7 - Financial management – development, concept, role

    The aim of this theme is to familiarize students with the development theme, deeper state apparatus and with the general definition financial management with connotation who to defence.

    • Know definitions of basic concepts in financial management;
    • Know role of individual entities in financial management;
    • To be able to theoretically describe the principle financial management in the public sector.

  • T8 - Financial management – principles and rules

    The aim of this theme is to acquaint students with the principles and rules of financial management in enterprise and public choice theory.

    • Know the terminology centered in the principles and rules of financial management;
    • Know the financial characteristics of individual components and principles of financial management;
    • Be able to describe theoretically the area of financial decisions - able to outline and describe the types of decisions in a public election.

  • T9 - Financial secure - the place, role, development

    The aim of this theme is to describe a system of financial security for students, managing clerk system liner-staff management.

    • Know the definitions of basic terms of financial security;
    • Familiar with the role of individual subjects managing clerk system;
    • Be able to describe management through joint holders;
    • How to characterize mutual relations and ties managing clerk management system, financial services.

  • T10 - Planning and resource management

    The aim of this theme is the tutorial students with issues planning and planning of funds.

    • Know an apparatus in terms of planning;
    • Know role of individual entities planning process;
    • To be able to describe the process in theory mid-term and annual planning.

  • T11 - Implementation and course of budgetary process

    The aim of this theme is theoretically define and describe stage budget process with an emphasis on defence department.

    • Know definition of key terms budget process;
    • Familiar with the role of entities budget process;
    • To be able to establish the objectives;
    • To be able to work with a budget of cost unit.

  • T12 - Extra-budgetary funds - principles, implementation

    The aim of this theme is in theory define and describe non-budgetary resources (might be seen as well as extra-budgetary funds) who used in MoD. As part of the off-budget resources the focus will be on understanding productions (principles) off-budget resources with an emphasis in the area fund cultural and social needs (FCSN).

    • Know the definitions of extra-budgetary funds, reserve fund, fund cultural and social needs;
    • Know options use off-budget resources / funds;
    • To be able to describe making reserve and fund cultural and social needs;
    • To be able to draw up the budget fund cultural and social needs.

  • T13 - Financing the budget chapter of the Ministry of Defence

    The aim of this workshop is to study conclusion subject in semester point out the core issues in terms of financing and economic driven who defence.

    • The seminar aims to re-highlight the main elements of the system.

  • T14 - Realisation and the budget year

    The aim of this theme is to acquaint you with the system budgeting who mo Czech Republic as a whole, focusing on the elements of this process, their interrelation and functionality. Subsequently we will consider budgeting system for cost center.

  • T15 - Financing peacekeeping missions and NATO

    The aim of this theme, a way of financing itself theoretically characterize north alliance, in particular for understanding the links and links in the financial security organization, as foreign operations management element, and further the manner in which they are funded PEACE-support operations.

  • T16 - Closing financial management

    The aim of this theme is to acquaint you with the way in closing of financial management of MoD, i.e. depletion and the conclusion budget of MoD.

  • T17 - Information systems in the financing system

    The aim of this theme is to describe information technology (IT) and, in particular information systems (IS) used in the MoD. 

    • General knowledge of information technology which might be available in their economic management;
    • Information systems with a focus on MoD;
    • Basic information system of MoD, such as Information System Logistics (ISL) and the information about the service and personnel system (ISSP) and Financial Information System (FIS);
    • Integrated information system the Treasury (IISSP).

  • T18 - Common and different features of enterprise management and management in Czech Army

    The aim of this theme is to define the lectures corporate management and management in state defence, gradually to be reached of their common characteristics and different management.

    • Explain or recall the basic concepts of Economics, economics, management, public sector, organizational unit of a state;
    • Clarify common characters management corporate and management state defence;
    • Explain economic system using state defence definition of the basic concepts relating to the economic system from an economic system to refer to the system economic governance and explain this.

  • T19 - Disclosure of the costs and expenses in OUS (Czech Army)

    The aim of this theme is to explain the lectures, nature economic category costs and expenses, expense and cost management system and its link to accounting.

    • Characterize costs and expenses such as accounting and item as an indicator.
    • Clarify your position in relation to the potential manager in state defence with their decisions directly affect the results rational economic behaviour.

  • T20 - Information for economic management cost unit

    The aim of this theme is to clarify economic system management cost unit state defence.

    • Explain cost unit, further economic system of cost unit and we have properties and structure of the system.

  • T21 - Place and task of economic management

    The aim of this theme is to define the system lectures economic management as part an economic system Cost unit state defence.

    • Clarify objectives economic premises, i.e. objective economic system, thus closely linked with economic management system.