Course detail
Financial Analysis and Planning
FP-fapPAcad. year: 2020/2021
The course focuses on the following topics: Main functions of financial analysis. Internal and external financial analysis. Users and the concept of main stages of financial analysis. Comparative base and the comparability problem. Sources of input data. Accounting statements weaknesses. Overview of elementary and superior methods of financial analysis. Vertical and horizontal analysis of absolute indices. Property and capital structure of company. Analysis of costs and profits, of differential indices and cash-flow. Systems of indices. Formulation of conclusions resulting from financial analysis. Introduction to financial planning.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
1. Active participation in exercises will be controlled and assessed by the teacher – max. 80 points.
2. Successful completion of a credit test – max assessment: 100 points in due term, 80 points in first resit test. From the credit test must be achieved min. 50 points.
3. Successful elaboration of semester work and quality of presentation in a preset deadline. Maximum 100 points for handing over on time. Bonus excellent presentation is 20 points. Students must achieve a min. 50 points from the semester work.
4. Total number of points for awarding the course-unit credit has to be higher than 150.
Conditions for passing an exam: Knowledge of taught topics and its practical application.
The exam consists of a written test, which includes a numerical example and oral examination if necessary (theoretical questions).
Course curriculum
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
FOTR, J. a kol. Tvorba strategie a strategické plánování. 2. aktualizované vyd. Praha: Grada Publishing, 2020. 416 s. ISBN 978-80-271-2499-2. (CS)
GRASSEOVÁ, M. a kol. Analýza podniku v rukou manažera. 2. vyd. Brno: Computer Press, 2012. 325 s. ISBN 978-80-265-0032-2. (CS)
KISLINGEROVÁ, E. a kol. Manažerské finance. 3. vyd. Praha: C. H. Beck, 2010. 811 s. ISBN 978-80-7400-194-9. (CS)
KNÁPKOVÁ, A., D. PAVELKOVÁ, D. REMEŠ a K. ŠTEKER. Finanční analýza: komplexní průvodce s příklady. 3. kompletně aktualizované vyd. Praha: Grada Publishing, 2017. 232 s. ISBN 978-80-271-0563-2. (CS)
SEDLÁČEK, J. Finanční analýza podniku. 2. aktualizované vyd. Brno: Computer Press, 2011. 160 s. ISBN 978-80-251-3386-6. (CS)
Recommended reading
Elearning
Classification of course in study plans
- Programme BAK Bachelor's
branch BAK-EP , 2 year of study, summer semester, compulsory
- Programme BAK-EP Bachelor's 2 year of study, summer semester, compulsory
- Programme BAK-UAD Bachelor's 2 year of study, summer semester, compulsory
- Programme BAK Bachelor's
branch BAK-UAD-D , 2 year of study, summer semester, compulsory
- Programme IT-BC-3 Bachelor's
branch BIT , 2 year of study, summer semester, elective
- Programme BIT Bachelor's 2 year of study, summer semester, elective
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
- Introduction to financial analysis.
- Sources of financial analysis input data.
- Overview of methods applied to financial analysis.
- Analysis of absolute indices.
- Analysis of differential indices
- Analysis of proportional indices.
- Systems of proportional indices.
- Formulation of conclusions resulting from financial analysis.
- Introduction to financial planning
- Financial planning and control.
Exercise
Teacher / Lecturer
Syllabus
Elearning