ENS255 Financial Management

Faculty of Social Studies
Autumn 2012
Extent and Intensity
1/1. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. Ing. Bc. Petr Suchánek, Ph.D. (lecturer)
Guaranteed by
doc. Mgr. Bohuslav Binka, Ph.D.
Department of Environmental Studies – Faculty of Social Studies
Contact Person: Dana Pantůčková
Supplier department: Department of Environmental Studies – Faculty of Social Studies
Timetable
Mon 10:00–11:40 U34
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 38 student(s).
Current registration and enrolment status: enrolled: 0/38, only registered: 0/38, only registered with preference (fields directly associated with the programme): 0/38
fields of study / plans the course is directly associated with
there are 13 fields of study the course is directly associated with, display
Course objectives
The course should result in the ability of students to: analyse the balance sheet and profit and loss account (with vertical and horizontal analysis), know how to compile indicators of efficiency of a company and will be able to construct these indicators, to know what the financial and operating leverage in the company is, able to compile and evaluate their impact on business performance, able to assess the overall financial situation and have an idea of ​​starting points and the nature of financial management in business.
Syllabus
  • 1. Introduction to the study, approach the course content, the conditions for obtaining credit, and the substance of basic concepts of financial accounting, basic statements (balance sheet, profit and loss statement, cash flow)
  • 2. Concept and nature of financial management, techniques used, the relationship of financial management financial analysis, comparable companies
  • 3. Vertical analysis of balance sheet and profit and loss (base, time perspective), strengths and weaknesses analysis, analysis of the causes and consequences
  • 4. Horizontal analysis of balance sheet and profit and loss, strengths and weaknesses analysis, analysis of the causes and consequences
  • 5. Ratios (profitability, activity and indebtedness), design parameters, various alternatives, the interactions and the explanatory power of characteristics, strengths and weaknesses of indicators, analysis of the causes and consequences
  • 6. Ratios (liquidity, capital markets and cash-flow), design parameters, various alternative structures, interactions and explanatory power of characteristics, strengths and weaknesses of indicators, analysis of the causes and consequences
  • 7. Financial and operating leverage in the company, the construction of levers and their impact on business performance, strengths and weaknesses of both levers, the analysis of the causes and consequences
  • 8. - 12. Presentation of seminar papers students, in which all of the above apply financial analysis tools, assess the status and development of business performance, think about the causes of this development, and thinks about the measures that business performance to improve in the future.
Literature
    required literature
  • SUCHÁNEK, Petr. Finanční management (Financial Management). 1st ed. Brno: Masarykova univerzita, 2007, 128 pp. DSO 1. ISBN 978-80-210-4277-3. info
    recommended literature
  • RŮŽIČKOVÁ, Petra. Finanční analýza. 3. rozš. vyd. Praha: Grada, 2010, 139 pp. ISBN 978-80-247-3308-1. info
  • RŮČKOVÁ, Petra. Finanční analýza : metody, ukazatele, využití v praxi. 3. rozš. vyd. Praha: Grada, 2010, 139 s. ISBN 9788024733081. info
  • KISLINGEROVÁ, Eva and Jiří HNILICA. Finanční analýza : krok za krokem. 2. vyd. Praha: C.H. Beck, 2008, xiii, 135. ISBN 9788071797135. info
Teaching methods
Lectures takes the form of workshops where students learn first (on 1 to 7 workshops) with the relevant issues not only in theory but in practical terms (as examples). On the other lectures (8 to 12), students present their seminar papers, which cover all the areas discussed. Seminar work is a practical and financial analysis company, which students learn to perform in practice.
Assessment methods
Presentation and data analysis
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
The course is also listed under the following terms Autumn 2013, Autumn 2014.
  • Enrolment Statistics (Autumn 2012, recent)
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