Title:

Financial Analysis

Code:IFAN (FP KfapP)
Ac.Year:2017/2018
Term:Summer
Curriculums:
ProgrammeBranchYearDuty
IT-BC-3BIT-Elective
IT-BC-3BIT2ndElective
Language:Czech
Credits:5
Completion:accreditation+exam (written&verbal)
Type of
instruction:
Hour/semLecturesSem. ExercisesLab. exercisesComp. exercisesOther
Hours:2613000
 ExaminationTestsExercisesLaboratoriesOther
Points:1000000
Guarantee:Bartoš Vojtěch, doc. Ing., Ph.D., IF
Lecturer:Bartoš Vojtěch, doc. Ing., Ph.D., IF
Faculty:Faculty of Business and Management BUT
 
Learning objectives:
  The main objective of the course is to provide students with the necessary knowledge and skills from the field of financial analysis of the company. They will develop their ability of asses the financial situation of a company, its trends and reasons, and to propose measures for the improvement of status quo and development.
Description:
  Main functions of financial analysis. Internal and external financial analysis. Users and the concept of main stages of financial analysis. Comparative base and the comparability problem. Sources of input data. Accounting statements weaknesses. Overview of elementary and superior methods of financial analysis. Vertical and horizontal analysis of absolute indices. Property and capital structure of company. Analysis of costs and profits, of differential indices and cash-flow. Systems of indices. Formulation of conclusions resulting from financial analysis. Introduction to financial planning.
Knowledge and skills required for the course:
  Solution of equations and working out function graphs, knowledge of account sheets, cost accounting, cost calculation, financial analysis methods, fundamentals of organization and managerial functions within the company. Knowledge on accounting principles and rudiments of corporate economy.
Learning outcomes and competences:
  Students will have a clear idea of modern approaches and methods of financial analysis of a company. In seminars, they will develop their abilities and skills in a field of practical application of these methods.
Fundamental literature:
 
  • BLAHA, Z.S., JINDŘICHOVSKÁ, I.: Jak posoudit finanční zdraví firmy. 3. rozšířené vydání. Praha: MANAGEMENT PRESS, 2006, ISBN 80-7261-145-3 (in Czech).
  • GRÜNWALD, R., HOLEČKOVÁ, J.: Finanční analýza a plánování. Praha: Ekopress, 2007, ISBN 978-80-86929-26-2 (in Czech).
  • FOTR, J.: Strategické finanční plánování. Praha, GRADA Publishing 1999, 149 s., ISBN 80-7169-694-3 (in Czech).
Study literature:
 
  • BLAHA, Z.S., JINDŘICHOVSKÁ, I.: Jak posoudit finanční zdraví firmy. 3. rozšířené vydání. Praha: MANAGEMENT PRESS, 2006, ISBN 80-7261-145-3 (in Czech).
  • GRÜNWALD, R., HOLEČKOVÁ, J.: Finanční analýza a plánování. Praha: Ekopress, 2007, ISBN 978-80-86929-26-2 (in Czech).
  • FOTR, J.: Strategické finanční plánování. Praha, GRADA Publishing 1999, 149 s., ISBN 80-7169-694-3 (in Czech).
  • KISLINGEROVÁ, E., HNILICA, J.: Finanční analýza - krok za krokem. Praha: C.H.Beck, 2005, ISBN 80-7179-321-3 (in Czech).
  • KOVANICOVÁ, D.: Jak porozumět světovým, evropským, českým účetním výkazům. Praha: Polygon 2004, ISBN 80-7273-095-9 (in Czech).
  • SEDLÁČEK, J.: Cash-Flow. Brno, Computer Press 2003, 190 s., ISBN 80-7226-875-9 (in Czech).
  • MRKVIČKA, J., KOLÁŘ, P.: Finanční analýza. 2. přepracované vydání, Praha: ASPI, 2006, ISBN 80-7357-219-2 (in Czech).
  • NEUMAIEROVÁ, I., NEUMAIER, I.: Výkonnost a tržní hodnota firmy. Praha: Grada Publishing, 2002, ISBN 80-247-0125-1 (in Czech).
  • SŮVOVÁ, H., kol.: Finanční analýza v řízení podniku, v bance a na počítači. 1. vyd., Praha: Bankovní institut, 1999, ISBN 80-7265-027-0 (in Czech).
  • SYNEK, M.: Ekonomická analýza. Praha: VŠE, 2004, ISBN 80-245-0603-3 (in Czech).
  • ZALAI, K., kol.: Finančno-ekonomická analýza podniku. Bratislava: Sprint, 2007, 5. vydanie, ISBN 978-80-89085-74-1 (in Slovak).
Controlled instruction:
  Control of results of independent work on assigned tasks. In case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of partial written task.
Progress assessment:
  Conditions for passing an exam:
  • Knowledge of taught topics and its practical application.
  • Form of examination: Combined - a written test and an oral examination if necessary.
Exam prerequisites:
  Conditions for awarding the course-unit credit:
1. Active participation in exercises will be controlled and assessed by the teacher - max. 100 points.
2. Successful completion of a credit test - max assessment: 100 points in due term, 80 points in first resit test and 60 points in second resit test.
3. Successful elaboration of semester work in pre-set deadline. Maximum 100 points for handing over in the deadline max 80 points for late handing over.
4. Total number of points for awarding the course-unit credit has to be higher than 150.