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Lecturer(s)
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Pištěková Vladimíra, doc. MVDr. Ph.D.
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Široká Zuzana, PharmDr. Ph.D.
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Jozefová Jana, MVDr. Ph.D.
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Mikula Přemysl, MVDr. Ph.D.
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Course content
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Lectures: 1. Business activity ? conditions, basic legislation, individuals and legal entities in business activity, business companies. Trade Licensing Act. Notifiable trades, licensed trades, general and special requirements for performing a trade, trade licencing 2. Tax system and veterinary practice 3. Public health insurance system ? compulsory payers (employers, employees, the state, selfemployed persons, ?). Social insurance, benefits arising from social insurance, payers, sickness insurance 4. Labour Code in relation to veterinary surgeons. Conclusion and termination of an employment contract, other terminology and definitions in Labour Code. Employment Act 5. Tax evidence in veterinary practice, journals, tax documents, the minimum structure of the Revenue and Expense Journal (the main journal of tax evidence). Depreciation of tangible longterm fixed assets, depreciation methods 6. Marketing in veterinary practice and professional trading. Customer care and communication 7. Interviewing for a veterinary career Practical classes: 1. A start-up veterinary practice business plan, essentials of a business plan, reasons for writing a business plan and its uses, guidelines for a term study project 2. Veterinary surgeon and income from dependent activity and emoluments of office-holders ? calculation of employee's net income, tax reliefs 3. Annual income tax settlement from dependent activity and emoluments of office-holders, practical examples 4. Tax systems around the world ? students? presentations 5. Tax evidence in veterinary practice, tax journals, tax documents; Depreciation of long-term tangible fixed assets 6. Business plan ? presentations of term projects 7. Credit test
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Learning activities and teaching methods
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Lectures, Seminars
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Learning outcomes
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Veterinary Economics prepares students for a prosperous career because knowledge of economics improves the veterinary surgeon's chances in competition with other entrepreneurs in the same branch. This course covers the areas of private business, accounting, tax, insurance, communication with clients, marketing and management.
Theoretical knowledge The student: - understands the issues of business planning, business initiation in the context of legislation, - understands tax matters and related areas, such as health and social insurance, - has an overview of employment relations between employees and employers and their rights and obligations within these relations, - is familiar with entrepreneurs? obligations in regard to completing income tax return forms and social and health insurance statements, as well as the obligations to keep records of income and expenses and records of assets, - is familiar with marketing tools that increase business growth, - knows the importance of methods and ways of communication with clients and managing risky situations in the office. Practical skills The student: - understands the process of business planning, business initiation and risks they will face, - can fill in a tax return as an employee and an entrepreneur according to legislation, - understands legislative requirements in insurance, can fill in the Payment Summary form for the end of the tax period, - can calculate employee?s net salary, - understands the principles of the annual tax settlement of employee income, - is familiar with the records of income and expenditure of entrepreneurs and records of business assets. Competences The student: - demonstrates knowledge of the organization, management and legislation related to the economics of veterinary business and labour rights, - is able to apply risk management in their work, - understands the economic and emotional context in which the veterinarian operates.
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Prerequisites
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unspecified
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Assessment methods and criteria
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Written credit test, Practical credit test
Credit requirements: - consistent attendance (at both lectures and practical lessons) - presentation on the tax system in different countries at midterm - presentation of a term paper (Business Plan) - a credit test (written ) consisting of 15 questions (fill-in-the-blank questions). The test questions are based on the subject matter covered in lectures and practicals. The pass mark is 70% out of the total number of points.
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Recommended literature
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Jevring-Bäck, C., Bäck E. Management of veterinary practice. 2nd edition. Saunders, Elsevier, 2007..
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Pištěková. Economics in veterinary practice. Multimedial texts..
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