Druh, rozsah a metóda vzdelávacích činností: | |
Forma výučby: | Lecture / Practical |
Rozsah výučby: | Týždenný: 1 / 2 - Za obdobie štúdia: 13 / 26 (odporúčaný, v hodinách) |
Metóda štúdia: | prezenčná |
Podmieňujúce a nadväzujúce predmety | |
Žiadne | |
Vyučujúci | |
Prednášajúci: | |
Cvičiaci: | |
Skúšajúci: | |
Garant: | |
PODMIENKY NA ABSOLVOVANIE PREDMETU | |
Graduation in the sense of the Study Guidelines of the UVMP in Košice ( article No.6 and 13-16). The student is obliged to defend his own semestrial work (Business plan). For the credit award it is essential that the case study is completed in time. | |
Výsledky vzdelávania | |
Subject is divided into two parts. The first part examines the basis for BUSINESS OF VETERINARY SURGEONS. In which student will learn basic terminology of business, understand the particulars of financial statements and creation of Profit /Loss. The second part deals with the basis for ANIMAL HEALTH ECONOMY, in which students learn the basics of decision-making in the vet field. |
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Stručná osnova predmetu | |
1. Economics (micro-, macro-), economy, Veterinary management and marketing. 2. Business Plan (purpose, functions, outline) 3. Types of Business Organization. 4. Financial and Managerial Accounting. 5. Double and Single – Entry Accounting (comparison, statements and recording) 6. Balance Sheet – assets and capital classification, B/S equation 7. Assets – measurement/valuation and output values 8. Depreciation (for account and tax purposes) 9. Cost and Revenue Terms (cost-expenditure, revenue-income) and Cost Classification (prime and conversion costs, direct and indirect costs, Cost Classifications for Predicting Cost Behaviour 10. Profit/Loss Calculation in Double and Single–Entry Accounting 11. CVP Method (BEP – linear and nonlinear cost behaviour) 12. Basics of Animal health economics. 13. Presentation of semestrial works. |
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Sylabus predmetu | |
Economy Lectures: I. CHAPTER: BUSINESS OF VETERINARY SURGEONS. 1.) Economy and Management Introduction. Veterinary management and marketing aspects of veterinary business. The role of a vet in society - an economics perspective. 2.) The Forms of Business Organization. Legal aspects of founding veterinary practice. responsibility. Financial and management Accounting, The systems of financial accounting, the Users and Uses of Accounting 3.) General Classification of Liabilities and owners’ equity for accounting purposes. 4.) Value (economic definition), Methods for Valuing Assets and Liabilities. Different value perspectives. Transaction efects I 5.) Depreciation (temporary, permanent). Methods of Depreciation, Amortization, Obsolescence and Physical deterioration definition. 6.) Cost, expenditure, Income and revenue for accounting purpose definition. Income Statement, Transaction efects II. 7.) Profit/ Loss creation, Cash Flow Statement. 8.) Classification of Costs (by nature of expenses, function, variability, In relation to the product, Cost analysis for decision making). 9.) CVP analysis. Linear and nonlinear cost´s behavior. 10.) Marginal Costs, Characteristics of marginal values. Nonlinear cost´s behavior and profit maximization. II. CHAPTER: ANIMAL HEALTH ECONOMY. 11.) Introduction- Management Decisions. Information for decision- making. 12.) Decision tree with multiple criteria. Budgeting process. 13) Presentation of Semestrial works. |
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Odporúčaná literatúra | |
1. Sydney C. James, Philip R. Eberle :Economic and Business Principles in Farm Planning and Production, Blackwell Publishing Professional, 2000 2. John SM Bower, John N Gripper, Peter L Gripper and Dixon Gunn:Veterinary Practice Management , Blackwell Science Ltd., 2001 3. Jerry L. Simmons: Veterinary Practice Management: Building Profit and Value, Mosby, 1997 4. Malcom Getz: Veterinary Medicine in Economic Transition ,1997 • Act 595/2003 from December 4, 2003, Income Tax Act • Act 513/1991, Commercial Code • Act no. 431/2002 Coll. on Accounting |
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Podmienky na absolvovanie predmetu | |
Continuous assessment: Timely Preparation of assignments as part of the semester work (Business plan). Conditions for completion of course: Graduation in the sense of the Study Guidelines of the UVMP in Košice ( article No.6 and 13-16). The student is obliged to defend his own semestrial work (Business plan). For the credit award it is essential that the case study is completed in time. Final assessment: The exam takes the form of written test (open questions, multiple choice questions and statements) with practical task.
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JAZYK, KTORÉHO ZNALOSŤ JE POTREBNÁ NA ABSOLVOVANIE PREDMETU | |
anglický |
Hodnotenie predmetu | |||||
Celkový počet hodnotených študentov: 204 | |||||
A | B | C | D | E | FX |
6.37 | 14.22 | 28.92 | 27.45 | 23.04 | 0.0 |
Dátum poslednej zmeny: 02.04.2023 | |||||
Schválil: Garant Dr. h. c. Prof. MVDr. Jana Mojžišová, PhD. |