FINPFIA Financial Analysis

Obchodně podnikatelská fakulta v Karviné
léto 2013
Rozsah
1/2/0. 3 kr. Ukončení: zk.
Vyučující
doc. Ing. Petra Růčková, Ph.D. (přednášející)
Ing. Michaela Roubíčková, Ph.D. (cvičící)
Ing. Ivo Veselý (cvičící)
Garance
doc. Ing. Petra Růčková, Ph.D.
Katedra financí a účetnictví – Obchodně podnikatelská fakulta v Karviné
Předpoklady
K absolvování předmětu nejsou vyžadovány žádné podmínky a předmět může být zapsán nezávisle na jiných předmětech
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
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.
Osnova
  • 1. Financial Analysis
    Evaluation of firm's financial situation. Financial information in firm. Position of financial analysis within financial management.
    2. Instruments of financial analysis
    Accounting information in financial analysis. Methods of financial analysis - Percentage Analysis (Vertical Analysis) and Analysis of Trends (Horizontal Analysis).
    3. Sources of financial analysis
    Financial statements - Balance Sheets and Income Statement. Application of Methods of
    financial analysis in individual financial statements. Evaluation of influence of changes
    individual items of financial statements into other methods of financial analysis.
    4. Cash flow - I.
    Characterization of cash flow, cash flow in relationship with budget procedure, cash flow on evaluation of investment project.
    5. Cash flow - II.
    Horizontal analysis of Statement of cash flow. Statement of cash flow and its relation into other methods of financial analysis.
    6. Analysis of profitability
    Construction of ratios of profitability. Position of these ratios in financial analysis. Evaluation of individual ratios of profitability and their relationship into risk analysis
    7. Other ratios of financial analysis
    Ratios of activities, liquidity, insolvency and their practice applications. Impact of these ratios into financial management of firms. Mutual cohesion of individual ratios on their interpretation
    8. Evaluation a comparison of individual ratios
    Comparison of ratios in the time, with similar firms, with items of branches, with plan and with expert presumptions. Exploitation of partial solutions in complex
    9. Global indexes of evaluation
    Global indexes of evaluation in financial situation. Models of financial standing. Global
    indexes in the Czech Republic
    10. Bankruptcy models
    Bankruptcy models - prediction of financial distress. Possibilities of improvement of
    global indexes of evaluation in conditions of the Czech Republic.
    11. Case study - I.
    Improvement of all acquired knowledge on analysis of case study with data of factual firm in the Czech Republic.
    12. Case study - II.
    Improvement of all acquired knowledge on analysis of case study with data of factual firm in the Czech Republic.
    13. Case study - III.
    Improvement of all acquired knowledge on analysis of case study with data of factual firm in the Czech Republic.
Literatura
    povinná literatura
  • WHITE, G., SONDHI, AC., FRIED, D. The Analysis and Use of Financial Statements. New York: John Wiley & sons, 1998. ISBN 0-471-11186-4. info
    doporučená literatura
  • GRüNWALD, R., TERNER, T., HOLEČKOVÁ, J. Finanční analýza a plánování. Praha: VŠE, 1999. ISBN 80-7079-587-5. info
  • BREALEY, RA., MYERS, SC. Teorie a praxe firemních financí. Praha: Victoria Publishing, 1992. ISBN 80-85605-24-4. info
Výukové metody
Demonstrace dovedností
Seminární výuka
Metody hodnocení
Písemná zkouška
Vyučovací jazyk
Angličtina
Informace učitele
Compulsory attendance at seminars 25 %.
Ongoing test, final exam (written)
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
Předmět je zařazen také v obdobích léto 2008, léto 2009, léto 2010, léto 2011, léto 2012, léto 2014.