B_FRP Enterprise Financial Management

University of Finance and Administration
Summer 2014
Extent and Intensity
2/1. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Jana Kotěšovcová, Ph.D. (seminar tutor)
Guaranteed by
Ing. Václav Leinweber, Ph.D., MBA
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS.
Timetable of Seminar Groups
B_FRP/cPPPH: each odd Monday 14:00–14:44 E123, each odd Monday 14:45–15:30 E123, J. Kotěšovcová
B_FRP/pPPPH: Mon 12:15–12:59 E123, Mon 13:00–13:45 E123, J. Kotěšovcová
B_FRP/vPPPH: Fri 11. 4. 13:45–15:15 E126, 15:30–17:00 E126, Sat 26. 4. 9:45–11:15 E126, 11:30–13:00 E126, J. Kotěšovcová
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
After completing this course, students will be able to clarify the nature of corporate financial policies. Students should understand after completing the course objectives and principles of strategic financial planning business enterprise's accounting policy, debt and loan company policy, tax policy and liquidity as well as the company's dividend policy the company.
Syllabus
  • 1) Strategic objectives and principles of financial planning firm
  • 2) Preference indicators EBT EAT before the mid-term and long-term planning, profit maximization as a long-term goal
  • 3) Bonita, credibility, goodwill business. Profitability ratios. The gross and net working capital, an indicator of working capital, liquidity indicators
  • 4) The capital structure of the company and the rules for creating capital structures, tax shield, financial leverage
  • 5) Indicators of EVA and MVA in connection with business planning, principles of corporate financial planning
  • 6) Financially economic substance of depreciation and their role in financial management, diversity of tax and accounting depreciation
  • 7) The differences between financial and managerial accounting, managerial accounting used in business management
  • 8) Troubleshooting enterprise using tolling financing advantages of project finance in the investment business venture
  • 9) The company's shares, instruments of financial markets (their possible use for hedging)
  • 10) Debt and credit policy, business
  • 11) Tax policy and liquidity business term tax rates, tax base, tax rebates, tax optimization and tax evasion
  • 12) Dividend policy is a joint stock company
Literature
    required literature
  • MAREŠ S., Firemní finanční politiky a finanční plánování, VŠFS, Praha 2009, ISBN 80 - 86754.
  • BREALEY R. A - MYERS S. C., Teorie a praxe firemních financí, East Publishing, Praha 1999, ISBN 80-85605-24-4.
    recommended literature
  • KRÁL B., Manažerské účetnictví, Management Press, Praha 2002, ISBN 80 - 7261 - 062 -7.
  • GRUNWALD R. - HOLEČKOVÁ J., Finanční analýza a plánování podniku, VŠE, Praha 1997, ISBN 978-80-86929-26-2.
  • VALACH J., Investiční rozhodování a dlouhodobé financování, Ekopress, Praha 2001, ISBN 80-86119-38-6.
  • SŮVOVÁ H. A KOL.: Finanční analýza v řízení podniku, v bance a na počítači, Bankovní institut, Praha 2000, ISBN 80-7265-027-0.
Teaching methods
The full form of lectures and exercises. At seminars is compulsory 75% attendance for blended learning is minimal participation in the consultation group controlled 75%.
Assessment methods
Course completion test. The test takes the form of an oral or written test. Range of thematic content requirements for the exam is given (regardless of the form of the test) a single set of 30 questions based on the text required compulsory literature for study B_FRP. When writing tests in alphabetical grading scale test results according to the percentage levels of points evaluated as follows: 54% or less = F, 55% to 64% E = 65% to 74% = D, 75% to 84% = C 85% to 94% = B, 95% or more points = A. Course tutor specifies the form of tests before the end of the course in the summer semester.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: Aa2.
The course is also listed under the following terms Summer 2013, Winter 2015, Winter 2016, Summer 2017, Winter 2017, Summer 2018, Winter 2018, Winter 2019, Winter 2020.
  • Enrolment Statistics (Summer 2014, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2014/B_FRP