B_FAP Enterprise Financial Analysis

University of Finance and Administration
Summer 2017
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Jana Kotěšovcová, Ph.D. (seminar tutor)
Ing. Dana Kubíčková, CSc. (seminar tutor)
Guaranteed by
Ing. Dana Kubíčková, CSc.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
B_FAP/c1RPH: each odd Tuesday 8:45–9:29 E128, each odd Tuesday 9:30–10:15 E128, D. Kubíčková
B_FAP/c2RPH: each odd Monday 10:30–11:14 E228, each odd Monday 11:15–12:00 E228, D. Kubíčková
B_FAP/c3RPH: each even Monday 14:00–14:44 E227, each even Monday 14:45–15:30 E227, D. Kubíčková
B_FAP/c4RPH: each even Monday 14:00–14:44 E124, each even Monday 14:45–15:30 E124, J. Kotěšovcová
B_FAP/pRPH: Mon 12:15–12:59 E230, Mon 13:00–13:45 E230, D. Kubíčková
B_FAP/vR1PH: Fri 17. 3. 14:00–15:30 E128, D. Kubíčková
B_FAP/vR2PH: Fri 17. 3. 17:30–19:00 E128, D. Kubíčková
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
After completing the course, students should be able to evaluate the financial situation of the company on the basis of information from the annual reports and will understand what are weak and the strengths of financial health, what is the performance of the enterprise, its liquidity, capital structure and activity. Student will be be able to handle the analysis of society, which is looking for a convenient way of financing their activities, whether in the form of funding or emissions of shares. After passing the course the Student will be familiar with the methodological device indicators of financial analysis and will know what indicators best use for the situation. On the basis of the established facts about the financial health of the company, students should be able to propose appropriate measures to improve problem areas.
Syllabus
  • The content of the lectures: 1. Company performance, its concept and measurement, the role, nature and methods of financial analysis in assessing performance. 2. Sources of data for financial analysis. Interpretation of results. 3. The trend and structure analysis 4. The difference indicators - Working capital, profit levels. Ratios and its concept. Liquidity ratios. 5. Ratios - activities and capital structure 6. Ratios - Profitability ratios. Pyramidal decomposition of ROE 7. Indicators of capital market. System of indicators - bankruptcy and creditworthy models. 8. Bankruptcy models - Altman, Index Neumaiers, 9. Creditworthy models - Argenti scóre, Kralick quick test, Grunwald model, 10. Intercompany comparison methods 11. EVA indicator and its use and practical calculation 12. Modern approaches to performance evaluation
Literature
    required literature
  • Kubíčková Dana a Irena Jindřichovská, Finanční analýza a hodnocení výkonnosti firem, Praha: C. H. Beck 2014, ISBN 978-80-7400-538-1
  • KNÁPKOVÁ, Adriana a Drahomíra PAVELKOVÁ. Finanční analýza: komplexní průvodce s příklady. Praha: Grada, 2013
    recommended literature
  • Marinič P., Hodnotový management ve finančním řízení, Praha: Wolters Kluwer 2014, ISBN 978-80-7478-405-7
  • SEDLÁČEK, Jaroslav. Finanční analýza podniku. Brno: Computer Press, 2011
  • KISLINGEROVÁ, Eva a Jiří HNILICA. Finanční analýza: krok za krokem. 2. vyd. Praha: C.H. Beck, 2008, xiii, 135 s. C.H. Beck pro praxi. ISBN 978-80-7179-713-5.
Teaching methods
Type of course: lectures, exercises (full-time students), managed by the consultations on the basis of distance support (combined studies), full-time study-75% mandatory participation in the exercises, the combined student independent work by spacer support with one tutorial
Assessment methods
Full-time study-case studies during the semester and seminar work on financial analysis of a particular company, including its presentation. Distance study - draw up of pots, at the end of the course test to perform the financial analysis of a particular enterprise on the basis of the financial statements. The way to the end of the course: the course is completed the credit and exam.
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Winter 2007, Summer 2008, Summer 2009, Summer 2010, Summer 2011, Winter 2011, summer 2012, Winter 2012, Summer 2013, Summer 2014, Summer 2015, Summer 2016, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2022, Summer 2023, Summer 2024, Summer 2025.
  • Enrolment Statistics (Summer 2017, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2017/B_FAP