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Lecturer(s)
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Jáčová Helena, PhDr. Ing. Ph.D.
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Course content
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1. The position of financial analysis in the management of a business entity. Subject, purpose and sources of information. Financial statements, relationships between them and their use. 2. Users of financial analysis results and methods of evaluation. Use of the results obtained for the management of the business entity. 3. Classification of financial analysis methods. Analysis of absolute and differential indicators (horizontal analysis - trend analysis; percentage analysis - vertical analysis; analysis of funds of funds). 4. Analysis of ratios (profitability ratios, activity ratios). 5. Analysis of ratios (liquidity, debt, capital market and cash flow based ratios). Pyramid decomposition of the ROE ratio. 6. Selected bankruptcy models. 7. Selected creditworthiness models.
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Learning activities and teaching methods
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Self-study (text study, reading, problematic tasks, practical tasks, experiments, research, written assignments), Written assignment presentation and defence, Individual consultation, Lecture, E-learning, Students' self-study
- Presentation preparation (report)
- 10 hours per semester
- Preparation for exam
- 15 hours per semester
- Home preparation for classes
- 20 hours per semester
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Learning outcomes
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The Course aims to introduce students to the importance and position of financial analysis in the financial management of the company. Explain the issues of evaluating the financial situation of a company. To introduce the basic principles of financial statement analysis, the range of the most used financial analysis indicators and selected methods of determining financial health. The methods of financial analysis and methods of financial health assessment will be applied in a practical example, which will show the students how to work with the input data, how to evaluate the results individually or in correlation. The focus will be not only on theoretical knowledge, but also on its practical application for future professional employment.
In given course students will obtain knowledge which they will make use during processing of the thesis and in practice.
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Prerequisites
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The course requires on knowledge from the following subjects: KFÚ / FRPOP Business Financial Management KFÚ / FUCOP Financial Accounting
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Assessment methods and criteria
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unspecified
Elaboration of a case study: Evaluation of the financial situation of a specific business entity for a period of three years based on the specified ratio indicators and the specified bankruptcy and creditworthiness model. Also show the results graphically. Exam requirements: - Case study presentation. - Answers to assigned questions from prescribed topics based on the course syllabus.
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Recommended literature
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Arnold, Glen. Corporate Financial Management. 5th.ed.. England: Pearson, 2012. ISBN 978-0-273-75883-9.
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Kalouda, František. Finanční analýza a řízení podniku, 3. rozšířené vydání. Plzeň, Aleš Čeněk, 2017. ISBN 978-80-7380-646-0.
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Kislingerová, Eva, Jiří Hnilica. Finanční analýzy: krok za krokem. 2 vyd. Praha: C.H. Beck. 2008.
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Knápková, Adriana, Drahomíra Pavelková, Daniel Remeš, Karel Štekr. Finanční analýza: komplexní průvodce s příklady. 3., kompletně aktualizované vydání. Praha: Grada Publishing, 2017. ISBN 978-80-271-0563-2.
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Kubíčková, Dana, Irena Jindřichovská. Finanční analýza a hodnocení výkonnosti firmy. Praha: C.H. Beck, 2015. ISBN 978-80-7400-538-1.
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Lee, Joh C., Cheng F. Lee, Alice C. Lee. Financial analysis, planning and forecasting:theory and application. 3rd ed.. New Jersey, 2017. ISBN 978-9814723848.
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Mrkvička, Josef, Pavel Kolář. Finanční analýza. 2. přepracované vydání. Praha: Aspi, 2006. ISBN 80-7357-219-2.
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Růčková, Petra. Finanční analýza: metody, ukazatele, využití v praxi. 7. aktualizované vyd.. Praha: Grada Publishing, 2019. ISBN 978-80-271-3124-2.
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Sedláček, Jaroslav. Účetní data v rukou manažera. Finanční analýza v řízení firmy. 2. dopl. vyd.. Brno: Computer Press, 2001. ISBN 80-272-6562-8.
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