VSFS:B_FAP Enterprise Financial Analysis - Course Information
B_FAP Enterprise Financial Analysis
University of Finance and AdministrationSummer 2015
- Extent and Intensity
- 2/1. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Eva Kostikov, Ph.D. (seminar tutor)
Ing. Jana Kotěšovcová, Ph.D. (seminar tutor)
Ing. Dana Kubíčková, CSc. (seminar tutor)
Ing. David Mareš, Ph.D., MBA (seminar tutor) - Guaranteed by
- Ing. Dana Kubíčková, CSc.
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS. - Timetable of Seminar Groups
- B_FAP/cRMO: each odd Thursday 15:45–16:29 M24, each odd Thursday 16:30–17:15 M24, E. Kostikov
B_FAP/cR1PH: each even Wednesday 10:30–11:14 E225, each even Wednesday 11:15–12:00 E225, J. Kotěšovcová
B_FAP/cR2PH: each even Wednesday 12:15–12:59 E225, each even Wednesday 13:00–13:45 E225, J. Kotěšovcová
B_FAP/cR3PH: each odd Wednesday 10:30–11:14 E225, each odd Wednesday 11:15–12:00 E225, J. Kotěšovcová
B_FAP/pRMO: each odd Thursday 12:15–12:59 M24, each odd Thursday 13:00–13:45 M24, each odd Thursday 14:00–14:44 M24, each odd Thursday 14:45–15:30 M24, E. Kostikov
B_FAP/pRPH: Mon 14:00–14:44 E306, Mon 14:45–15:30 E306, D. Kubíčková
B_FAP/uRKL: Tue 10. 3. 17:30–19:00 K206, D. Kubíčková
B_FAP/uRPH: Tue 10. 3. 15:45–17:15 E126, E. Kostikov
B_FAP/vRMO: Fri 20. 2. 12:00–13:30 M17, D. Mareš
B_FAP/vRPH: Fri 27. 2. 17:15–18:45 E125, D. Mareš - 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
- Business Management and Corporate Finance (programme VSFS, B-EKM) (2)
- 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
- recommended literature
- KNÁPKOVÁ, Adriana a Drahomíra PAVELKOVÁ. Finanční analýza: komplexní průvodce s příklady. Praha: Grada, 2013
- 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.
- SEDLÁČEK, Jaroslav. Finanční analýza podniku. Brno: Computer Press, 2011
- Marinič P., Hodnotový management ve finančním řízení, Praha: Wolters Kluwer 2014, ISBN 978-80-7478-405-7
- not specified
- Kubíčková Dana a Irena Jindřichovská, Finanční analýza a hodnocení výkonnosti firem, Praha: C. H. Beck 2014, ISBN 978-80-7400-538-1
- 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.
- Enrolment Statistics (Summer 2015, recent)
- Permalink: https://is.vsfs.cz/course/vsfs/summer2015/B_FAP