Title:

Financial Analysis

Code:IFAN (FP KfapP)
Ac.Year:2019/2020
Sem:Summer
Curriculums:
ProgrammeField/
Specialization
YearDuty
BIT-2ndElective
IT-BC-3BIT-Elective
IT-BC-3BIT2ndElective
Language of Instruction:Czech
Credits:4
Completion:credit+exam (written&oral)
Type of
instruction:
Hour/semLecturesSeminar
Exercises
Laboratory
Exercises
Computer
Exercises
Other
Hours:2613000
 ExamsTestsExercisesLaboratoriesOther
Points:1000000
Guarantor: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
 
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 the status quo and development. A partial goal is to familiarise students with the fundamentals of financial planning and control.
Description:
  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 the 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:
  A 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 the corporate economy.
Learning outcomes and competencies:
  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.
Syllabus of lectures:
 
  1. The main function of financial analysis. Internal and external financial analysis.
  2. Users and the main phases of financial analysis. Comparative bases and comparison issues.
  3. Sources of input data. Weaknesses of the financial statement. An overview of elementary and superior methods of financial analysis.
  4. Vertical and Horizontal Analysis of Absolute Indicators.
  5. Cost-benefit analysis, breakdowns and cash-flow.
  6. Ratio Analysis. Company Financial Situation Analysis.
  7. Performance analysis. Economic norm.
  8. Methods of Causal Analysis and Deviation Analysis.
  9. Intercompany Comparison Methods.
  10. Pyramidal decomposition of profitability indicators.
  11. Predictive and Diagnostic Models of Financial Health of the Firm (Bonity and Bankruptcy Models).
  12. Indicators constructed on the principle of added value.
  13. Financial analysis ex ante. Financial planning and control.
Fundamental literature:
 
  • KNÁPKOVÁ A., PAVELKOVÁ D. Finanční analýza. Kompletní průvodce s příklady. 1. vydání, Praha, GRADA Publishing 2010, 208 s. ISBN 978-80-247-3349-4. (CS)
  • SEDLÁČEK J. Účetní data v rukou manažera. Finanční analýza v řízení firmy. 2. vydání, Brno, Computer Press 2001. 220s. ISBN 807226-562-8. (CS)
  • KISLINGEROVÁ E., HNILICA J. Finanční analýza. 1. vydání Praha C. H. Beck 2005. 137s. ISBN 80-7179-321-3. (CS)
  • DLUHOŠOVÁ, D. Finanční řízení a rozhodování podniku. 2. upravené vyd. Praha: Ekopress, s.r.o., 2008. 192 s. ISBN 978-80-86929-44-6. (CS)
  • SŮVOVÁ H. a kol. Finanční analýza. 1.vydání Praha: Bankovní institut, 1999. 622 s. ISBN 80-7265-027-0. (CS)
  • FOTR J. Strategické finanční plánování. Praha, GRADA Publishing 1999, 149 s. ISBN 80-7169-694-3. (CS)
Study literature:
 
  • BLAHA, Z.S., JINDŘICHOVSKÁ, I.: Jak posoudit finanční zdraví firmy. 3. rozšířené vydání. Praha: MANAGEMENT PRESS, 2006, ISBN 80-7261-145-3. (CS)
  • GRÜNWALD, R., HOLEČKOVÁ, J.: Finanční analýza a plánování. Praha: Ekopress, 2007, ISBN 978-80-86929-26-2. (CS)
  • KOVANICOVÁ, D.: Jak porozumět světovým, evropským, českým účetním výkazům. Praha: Polygon 2004, ISBN 80-7273-095-9. (CS)
  • SEDLÁČEK, J.: Cash-Flow. Brno, Computer Press 2003, 190 s., ISBN 80-7226-875-9. (CS)
  • MRKVIČKA, J., KOLÁŘ, P.: Finanční analýza. 2. přepracované vydání, Praha: ASPI, 2006, ISBN 80-7357-219-2. (CS)
  • NEUMAIEROVÁ, I., NEUMAIER, I.: Výkonnost a tržní hodnota firmy. Praha: Grada Publishing, 2002, ISBN 80-247-0125-1. (CS)
  • SYNEK, M.: Ekonomická analýza. Praha: VŠE, 2004, ISBN 80-245-0603-3. (CS)
  • ZALAI, K., kol.: Finančno-ekonomická analýza podniku. Bratislava: Sprint, 2007, 5. vydanie, ISBN 978-80-89085-74-1. (CS)
Controlled instruction:
  Control of results of independent work on assigned tasks. In the case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of the 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. 20 points.
2. Successful completion of a credit test - max assessment: 40 points in the due term, 35 points in first resit test. From the credit test must be achieved min. 20 points.
3. Successful elaboration of semester work and quality of presentation in a preset deadline. Maximum 40 points for handing over on time and excellent presentation. Students must achieve a min. 20 points from the semester work.
4. A total number of points for awarding the course-unit credit has to be higher than 50.
 

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