OPF:FIUBKFAN Financial Analysis - Course Information
FIUBKFAN Financial Analysis
School of Business Administration in Karvinasummer 2024
- 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 of Seminar Groups
- FIUBKFAN/01: Fri 1. 3. 11:25–13:00 A111, Fri 22. 3. 11:25–13:00 A111, Fri 19. 4. 11:25–13:00 A111, P. Růčková
FIUBKFAN/02: Fri 23. 2. 9:45–11:20 A217, Fri 15. 3. 9:45–11:20 A217, Fri 12. 4. 9:45–11:20 A217, P. Růčková - 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 only offered to the students of the study fields the course is directly associated with.
The capacity limit for the course is 75 student(s).
Current registration and enrolment status: enrolled: 51/75, only registered: 0/75 - fields of study / plans the course is directly associated with
- there are 8 fields of study the course is directly associated with, display
- 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.
- 1. Introduction to financial analysis and methods of financial analysis
- 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
- Enrolment Statistics (recent)
- Permalink: https://is.slu.cz/course/opf/summer2024/FIUBKFAN