MKH_FMAN Financial Management

Faculty of Economics and Administration
Spring 2024
Extent and Intensity
13/0/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
doc. Ing. Bc. Petr Suchánek, Ph.D. (lecturer)
Ing. Viliam Záthurecký, MBA, Ph.D. (lecturer)
Ing. Petr Mikuš, Ph.D. (assistant)
Guaranteed by
doc. Ing. Bc. Petr Suchánek, Ph.D.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová
Supplier department: Department of Business Management – Faculty of Economics and Administration
Prerequisites (in Czech)
FORMA(K)
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to teach students to apply analytical tools of financial management with an emphasis on management of the enterprise. These tools enable them to analyze the enterprise financially and to create a foundation for financial management and decision-making in an enterprise. Students should, in practical terms, get to know possibilities and limits of the financial statements analysis and should be able to independently assess the financial situation of the company. Students should gain knowledge and skills important for a knowledge and globalized society. In the framework of further external and internal environmental analyzes, they should be able to include the financial analysis of the enterprise in their wider context, including taking into account competing enterprises (benchmark). Based on the SWOT analysis, they should then propose an optimal business strategy with an emphasis on its financial side.
Learning outcomes
The course should result in the ability of students to:
- be able to analyse financial statements,
- be able to compile and interpret indicators evaluating the enterprise (especially financial),
- be able to calculate and interpret opportunity costs in various ways in a enterprise,
- be able to construct and interpret pyramidal analysis in an enterprise,
- be able to compute and evaluate reputable and bankruptcy models,
- be able to comprehensively assess the situation of an enterprise (with emphasis on the financial situation)
- be able to analyse the external and internal environment of a company in a financial context
- be able to create a business strategy with an emphasis on its financial side.
Syllabus
  • Lectures:
  • 1. Introduction to the course, definition of fundamental terms, statements and methods used
  • 2. Vertical and Horizontal Analysis of the Balance Sheet and the Profit and Loss Statement
  • 3. Ratios (profitability, cash flow, liquidity, activity, debt and capital market)
  • 4. Financial and operational leverage in the enterprise, pyramidal analysis
  • 5. Alternative cost and EVA indicator
  • 6. Credit and bankruptcy models, rating and scoring
  • WCT
  • In the framework of WCT, students prepare a complex economic analysis of the company, analysis of the external and internal environment (including financial analysis), benchmarking (using statistical methods), SWOT analysis and design of the company strategy (taking into account the financial aspects of the company).
Literature
    required literature
  • SUCHÁNEK, Petr. Finanční management. Distanční studijní opora. 2. přepracované vyd. Brno: Masarykova univerzita, 2019. 139 s.
    recommended literature
  • KNÁPKOVÁ, Adriana, Drahomíra PAVELKOVÁ, Karel ŠTEKER and Daniel REMEŠ. Finanční analýza : komplexní průvodce s příklady. 3., kompletně aktualizovan. Praha: Grada Publishing, 2017, 228 stran. ISBN 9788027105632. URL info
  • BRIGHAM, Eugene F., Michael C. EHRHARDT and Roland FOX. Financial management : theory & practice. EMEA edition. Hampshire: Cengage Learning, 2016, xiv, 622. ISBN 9781473729605. info
  • KLJUČNIKOV, Aleksandr. Financial management in the segment of SMEs. First edition. Prague: Wolters Kluwer, 2017, 143 stran. ISBN 9788075525857. info
  • MELICHER, Ronald W. and Edgar NORTON. Introduction to finance : markets, investments, and financial management. Seventeenth edition. Hoboken: Wiley, 2020, xxix, 613. ISBN 9781119561170. info
Teaching methods
Education proceeds as tutorials where students acquaint in the form of lectiures with discussed topics. Whole seminar work (WCT) is praktical economic analysis of chocen company, that students learn to do in practis.
Assessment methods
Within the course the students pass an on-line test, which verifies the knowledges and skills acquired in tutorials (lectures). Students will also continuously work on the seminar paper, which is a part of the evaluation.
Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
The course is taught: in blocks.
Note related to how often the course is taught: 10 hodin.
Information on the extent and intensity of the course: tutoriál 10 h.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023.
  • Enrolment Statistics (recent)
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