FIUBKFAN Financial Analysis

School of Business Administration in Karvina
Summer 2022
Extent and Intensity
12/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Petra Růčková, Ph.D. (lecturer)
Guaranteed by
doc. Ing. Petra Růčková, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Irena Szarowská, Ph.D., MPA
Timetable
Fri 4. 3. 9:45–11:20 B308, Fri 25. 3. 9:45–11:20 B308, Fri 22. 4. 9:45–11:20 B308
Prerequisites (in Czech)
FAKULTA(OPF) && TYP_STUDIA(B) && FORMA(K)
K absolvování předmětu nejsou vyžadovány žádné podmínky a předmět může být zapsán nezávisle na jiných předmětech
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 60 student(s).
Current registration and enrolment status: enrolled: 3/60, only registered: 0/60
fields of study / plans the course is directly associated with
Course objectives
The course acquaints students with the basic theoretical pieces of knowledge of financial analysis. The course objective is to acquaint the students with problems of evaluation of firm's financial situation not only level one firm and so in dependences on position of firm in relevant branch. The course elucidates position of financial analysis in framework of financial management of firm.
Syllabus
  • 1. Introduction to financial analysis and methods of financial analysis
    Definition of financial analysis. Defining the methods of financial analysis and the possibility of their practical application in business practice. Target groups in terms of the use of financial analysis methods, differences in the use of methods according to target groups. Working with methods in terms of time and space (possibilities of working in a longer time horizon and comparison with the field and competition)
    2. Information sources of information for financial analysis
    Defining basic information sources for creating financial analysis. Internal and external information sources. Possibilities of using external information sources by an external financial analyst. Annual report as a basic source of information. Consolidated and non-consolidated financial statements and notes to the financial statements as a basis for the external financial analyst. Horizontal and vertical analysis of basic financial statements.
    3. Ratio analysis
    Profitability indicators as a basis for evaluating the effective operation of the company. Liquidity indicators from the point of view of maintaining the company's solvency. Other groups of ratios for evaluating the overall economic performance of the company - debt indicators, activity indicators, market indicators. Construction of indicators in individual groups of ratios.
    4. Bankruptcy model. Creditworthiness models.
    Indices of evaluation of individual companies - use of single-digit characteristics in the evaluation of the company's financial health. Bankruptcy model. Creditworthiness models. Advantages and disadvantages of using single-digit characteristics in company evaluation.
    5. Other methods of financial analysis
    Pyramid decompositions - their role especially in the analysis of the links between individual indicators. Economic normal. Spider analysis. Economic added value as an evaluation tool, especially for large and very large companies. MVA in evaluating the market valuation of the company.
    6. Application of financial analysis methods in business practice - case study on specific companies
    Application of horizontal analysis and vertical analysis in the basic financial statements of a particular company. Working with calculated values ​​of ratio analysis. Possibilities of presentation of financial analysis results. Comparison of the results of a particular company with competing companies and comparison with values ​​in the relevant field of business. Creating a comprehensive case study.
Literature
    required literature
  • RŮČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi (Financial analysis: methods, ratios, practice application). 6th ed. Praha: Grada Publishing, 2019, 160 pp. ISBN 978-80-271-2028-4. info
  • RŮČKOVÁ, Petra. Finanční analýza (Financial analysis). Karviná: Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné, 2014, 107 pp. ISBN 978-80-7510-024-5. info
    recommended literature
  • WATSON, D., 2016. Corporate finance: principles and practice. Seventh edition. Harlow, England: Pearson. ISBN 9781292103037
  • KNAPKOVÁ, A., D. PAVELKOVÁ a K. ŠTEKER, 2012. Finanční analýza – komplexní průvodce s příklady. 2. vyd. Praha: Grada Publishing. ISBN 9788024744568
  • SAMONAS, M., 2015. Financial forecasting, analysis, and modelling: a framework for long-term forecasting. Chichester: John Wiley & Sons. ISBN 9781118921081.
  • KALOUDA, F., 2016. Finanční analýza a řízení podniku. Plzeň: Vydavatelství a nakladatelství A. Čeněk. ISBN 978-80-7380-591-3
  • SCHOLLEOVÁ, H., 2012. Ekonomické a finanční řízení pro neekonomy. 2. vyd. Praha: Grada Publishing. ISBN 978-80-247-4004-1
  • KISLINGEROVÁ, E. a kol. Manažerské finance. Praha: C.H. Beck, 2004. ISBN 80-7179-802-9. info
    not specified
  • KUBÍČKOVÁ, D. a I. JINDŘICHOVSKÁ, 2015. Finanční analýza a hodnocení výkonnosti firem. Praha: C.H.Beck. ISBN 978-80-7400-538-1
Teaching methods
Skills demonstration
Students' self-study
Assessment methods
Written exam
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 12 HOD/SEM.
Teacher's information
Activity Difficulty [h]
Konzultace 6
Ostatní studijní zátěž 93
Přednáška 6
Zkouška 40
Summary 145
The course is also listed under the following terms Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2023, summer 2024.
  • Enrolment Statistics (Summer 2022, recent)
  • Permalink: https://is.slu.cz/course/opf/summer2022/FIUBKFAN