OPF:UCBPECA Economic Analyses - Informace o předmětu

UCBPECA Economic Analyses

Rozsah

1/2/0. 5 kr.

Vyučující

doc. Ing. Eva Sikorová, CSc. (přednášející)
doc. Ing. Eva Sikorová, CSc. (cvičící)

Garance

doc. Ing. Eva Sikorová, CSc.
Katedra financí a účetnictví – Obchodně podnikatelská fakulta v Karviné

Předpoklady

The course can be registered independently on other courses.

Omezení zápisu do předmětu

Předmět je otevřen studentům libovolného oboru.

Cíle předmětu

The aim of the course is to assist university students in learning the complicated structure of entrepreneurial subjects and reached economic results individually or in mutual relations. The application of the results of analyses helps to improve the level of management and to achieve the economic results of the individual entrepreneurial subjects, namely in the area of trade activities, services and production. The issues are focused on the theoretical and practical examples of analyses, for example long-time assets, short-time assets, job and wages, costs, re-fill plan of production, economic growth and economical effectiveness. The financial analysis is here indispensable in relation accounting statements.

Osnova

• 1. The task and implication of analyses with regard to the economic activity of entrepreneurs
  2. The indicator´s schema of the company
  3. The organization of the economic activity
  4. The analytical methods
  5. Tools of the quantification in the comparison and analysis
  6. The costs analysis of the company
  7. The analysis of the re-fill plan of production
  8. The analysis of long-time assets and capacity of production
  9. The analysis of short-time assets
  10. The job analysis and wages
  11. The analysis of economical growth and economical effectiveness
  12. The financial (accounting) analysis
  13. The analysis of the financial statements
  1. The task and implication of analyses with regard to the economic activity of entrepreneurs
  The substance of analyses, their functions and the characteristics of individual types of analyses.
  2. The indicator´s schema of the company
  The indexes - signification, the characteristics, the division of indexes. The indexes, which characterize the dimension of the performance of the company, value indexes.
  3. The organization of the economic activity
  The period of advance working. Proper analytical activities. The final period - using analyses conclusions in practice of entrepreneurs. Data for analytical activities - relation to the accounting statements.
  4. The analytical methods
  Main fundamentals of analyses. Basic analytical methods - comparison, analysis, synthesis.
  5. Tools of the quantification in the comparison and analysis
  Proportionate numbers of intensive and structures, basic indexes and string indexes, mono test functions and multi test functions of the conformity alternates.
  6. The costs analysis of company
  The relation between costs and earnings, global cost function. The use of the cost functions in the selection of the optimal alternate. Factors applied to the growth of risk and profit calculation of sales.
  7. The analysis of re-fill plan of production
  The analysis of production valuation by applying indexes. The uniformity analysis of production. The assortment analysis. The analysis of production quality. Sales analysis.
  8. The analysis of long-time assets and capacity of production
  The depreciation of long-term assets and analysis of production capacity. The indexes of the efficiency of long-term assets. Extramural, intensive and general efficiency of long-term assets.
  9. The analysis of short-time assets
  Short-time assets in the sector of production and circulation. The indexes of short-time assets, the indexes of the structure of short-time assets. The factors influencing the average stage of short-time assets, number shear, period shear.
  10. The job analysis and wages
  The balance of the reproduction of labor, the measurement of its level and analyses. The analyses of wages and multifactor wages.
  11. The analysis of the economic growth and economic effectiveness
  The analyses of the entrepreneurial potential. The analyses in conditions of insecurity. The substance analyses, the determination of the economic efficiency criteria and factors influencing the behavior of the system, the limitation of the development continuity.
  12. The financial (accounting) analysis
  The analyses of the financial position of the company, users of financial (accounting) analyses. Resources of information of financial analyses. The indexes of financial (accounting) analyses.
  13. The analysis of the financial statements
  Accounting analyses of profit and loss statements, balance-sheet and statements of cash-flow. The use of values for the financial analyses. Annual reports - belongings, publication.
  

Literatura

povinná literatura
• SIKOROVÁ, E., DZIEŃDORA, J. Managing the organization chosen problems of theory and practice. Bielsko-Biala: Monography, 2011. ISBN 978-83-928226-9-1. info
• COLLECTIVE OF AUTHORS. Accounting of Entrepreneurs 2007. Prague: ASPI, 2007. ISBN 978-80-73577-236-. info
• KOL. AUTORŮ. Účetnictví podnikatelů 2007. Praha: ASPI, MERITUM, 2007. ISBN 978-80-73577-236-. info
• SIKOROVÁ, E. Wage Accounting 2006. Brno: Computer Press, a.s., 2006. ISBN 80-251-0948-8. info
• SIKOROVÁ, E. Entry of the Czech Republic into the European Union in the Context of Development of Business and Application of Czech Accounting and Taxation Terminology. Karviná: SU OPF, 2004. ISBN 80-7248-277-7. info
• SIKOROVÁ, E. Vstup České republiky do Evropské unie v kontextu rozvoje podnikání a aplikace české účetní a daňové terminologie. Karviná: SU OPF, 2004. ISBN 80-7248-277-7. info

doporučená literatura
• Technical magazine. Accounting , Accounting and taxation counseling, Financial reports, Economic and law consultant of company. info
• ŠOLJAKOVÁ, L., KRÁL, B. Managerial Accounting - Case Study. Praha: VŠE, 2010. ISBN 978-8-245-1545-8. info
• RYNEŠ, P. Book-keeping accounting and final accounts for entrepreneurs. Ostrava: ANAG, 2005. ISBN 80-7263-251-5. info
• KOVANICOVÁ, D., KOVANIC, P. Details in accounting. I. Part - How understand to Accounting statements. 6. edit. Praha: Polygon, 2001. ISBN 80-7273-647-9. info

Výukové metody

Demonstrace dovedností
Seminární výuka

Metody hodnocení

Známkou

Vyučovací jazyk

Angličtina

Informace učitele

60% attendance in seminars, ongoing test (minimally 70% successfulness), oral exam.

Aktivity	Náročnost [h]
Ostatní studijní zátěž	66
Přednáška	13
Seminář	26
Zkouška	40
Celkem	145

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