Financial Analysis

Code:IFAN (FP KfapP)
Completion:credit+exam (written&verbal)
Type of
Hour/semLecturesSem. ExercisesLab. exercisesComp. exercisesOther
Guarantee:Bartoš Vojtěch, doc. Ing., Ph.D., IF
Lecturer:Bartoš Vojtěch, doc. Ing., Ph.D., IF
Instructor:Bartoš Vojtěch, doc. Ing., Ph.D., IF
Faculty:Faculty of Business and Management BUT
Monlecture - BartošlecturesP38413:0014:502BIAxxxx
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Tueexercise - Novákováodd weekP28709:0010:502BIAxxxx
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Learning objectives:
  The main objective of the course is to provide students with the necessary knowledge and skills in the field of financial analysis of the company. They will develop their ability to asses the financial situation of a company, its trends and reasons, and to propose measures for the improvement of status quo and development. A partial goal is to familiarise students with the fundamentals of financial planning and control.
  The course focuses on the following topics: 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.dge 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. They will acquire knowledge of the theoretical fundaments and approaches to the financial planning of the company.
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:
  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.
Exam prerequisites:
  Conditions for awarding the course-unit credit:
1. Active participation in exercises will be controlled and assessed by the teacher - max. 80 points.
2. Successful completion of a credit test - max assessment: 100 points in due term, 80 points in first resit test. From the credit test must be achieved min. 50 points.
3. Successful elaboration of semester work and quality of presentation in a preset deadline. Maximum 100 points for handing over on time. Bonus excellent presentation is 20 points. Students must achieve a min. 50 points from the semester work.
4. Total number of points for awarding the course-unit credit has to be higher than 150.