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Lecturer(s)
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Hyblerová Šárka, Ing. Ph.D.
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Jáčová Helena, PhDr. Ing. Ph.D.
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Černíková Martina, Ing. Ph.D.
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Tichý Kryštof, Ing.
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Course content
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Lectures (topics): 1. Characteristics of corporate finance. 2. Basic financial statements as a source of information for corporate finance, cash flow, relations in financial statements. 3. Basic legal forms of business in relation to finance. Time value of money and its role in the financial management. 4. Risks in financial decision making process. 5. Enterprise and financial market - context, valuation of shares and bonds, securities issues. 6. Fundamentals of a financial analysis. Circulating assets of an enterprise and its management. 7. Short-term corporate financing. Payments. 8. Capital planning and investment decision making. 9. Long-term corporate financing. 10. Tax system in the Czech Republic. 11. Income tax of Natural and Legal Persons and common provisions of the Act. 12. Property taxes. 13. VAT - related issues. Seminars (topics): 1. Financial statements. Cash flow. 2. Time value of money. 3. Revenue and risk. Portfolio Theory. 4. Financial analysis - horizontal and vertical analysis of financial statements. 5. Financial analysis - fundamental financial ratios. 6. Financial analysis -indicators. 7. Evaluation of investment project effectiveness. 8. Entrepreneurs' income tax - calculation, the impact on the financial management of enterprises. 9. Property taxes - calculation and the impact on the corporate finance.
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Learning activities and teaching methods
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Monological explanation (lecture, presentation,briefing)
- Class attendance
- 42 hours per semester
- Preparation for credit
- 15 hours per semester
- Preparation for exam
- 25 hours per semester
- Semestral paper
- 25 hours per semester
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Learning outcomes
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The aim of the subject is to introduce student to the principles of corporate finance and to deepen their theoretical knowledge needed for their further studies. An important part of this issue is the knowledge of the Czech tax system, and the ability to analyse the impact of selected taxes on corporate financial management. In addition, students will be able to apply their theoretical knowledge on practical examples introduced during the seminars.
Students obtain knowledge in given course in accordance with requirements and course programme. It is the knowledge of the principles of corporate finance and theoretical knowledge needed for their further studies. An important part of this issue is the knowledge of the Czech tax system, and the ability to analyse the impact of selected taxes on corporate financial management.
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Prerequisites
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KPE/NOPThe course requires knowledge of the following subjects: KEK/MI1 KEK/MA1 KPE/NP
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Assessment methods and criteria
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Student's performance analysis
Credit: Active participation in the exercises and successful completion of the credit test. Examination: Completing the written and oral part of the exam.
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Recommended literature
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BERK, J.B., P. DEMARZO. Corporate Finance. Boston: Pearson, 2016. ISBN 978-12-9216-016-0.
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BREALEY, R.A., MYERS, S.C. and? F. ALLEN. Principles of Corporate Finance. New York: McGraw-Hill, 2013. ISBN 978-0078034763.
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FRECKNALL-HUGHES, J. The theory, principles and management of taxation: an introduction. New York, NY: Routledge, 2015. ISBN 978-0415-43234-4.
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Hrdý, M. a M. Krechovská. Podnikové finance v teorii a praxi. Praha: Wolters Kluwer, 2013. ISBN 978-80-7478-011-0.
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Kalouda, F. Finanční řízení podniku. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2019. ISBN 978-80-7380-756-6.
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KISLINGEROVÁ, E. a kol. Manažerské finance. 3. vydání. Praha: C.H.Beck, 2010. ISBN 978-80-7400-194-9.
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MARKOVÁ, Hana. DAŇOVÉ ZÁKONY 2023. PRAHA, 2023. ISBN 9788027100231.
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Růčková, P. Finanční analýza. Metody, ukazatele a využití v praxi. Praha: Grada, 2021. ISBN 978-80-271-3124-2.
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SCHOLLEOVÁ, H. a P. ŠTAMFESTOVÁ. Finance podniku: sbírka řešených příkladů a otázek. Praha: Grada Publishing, 2015. ISBN 978-80-247-5544-1.
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VANČUROVÁ, Alena a Hana Zídková. DAŇOVÝ SYSTÉM ČR 2022. PRAHA, 2022. ISBN 978-80-7676-362-3.
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VERNIMMEN, P., ?P. QUIRY and ?M. DALLOCCHIO. Corporate Finance: Theory and Practice. Chichester: Wiley, 2017. ISBN 978-1119424482.
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VOCHOZKA, M. Metody komplexního hodnocení podniku. Grada, 2020. ISBN 978-80-271-1701-7.
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VOCHOZKA, M. Řízení hodnoty podniku pro vlastníka jako základního cíle podnikání. Praha, 2020. ISBN 978-80-7468-157-8.
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