Course detail
Financial Analysis in Construction Company
FAST-CV60Acad. year: 2014/2015
Financial analysis, users of financial analysis, data for financial analysis, sense of financial analysis. Index types - difference indexes, ratio indexes. Indexes of structure of capital, personal capital quota, capital structure, solidity of I., II., and III. degree. Profitability indexes, ROE, ROA, analyses of profitability indexes. Financial lever, risks. Cash - flow in financial analysis. Total indexes, Quick – test. DuPont’s pyramid, Altmann’s index of financial health. Structural financial analysis.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Students will deepen their knowledge of financial statements.
Students will get knowledge of elementary methods of financial analysis.
Students will get knowledge of ratio indexes.
Students will get knowledge of aggregate indexes.
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
2. Index creation, their interpretation and predicable efficiency. Calculation of solidity indexes. Analysis of indexes, influences on their amount. Appreciation and estimation of results.
3. Calculation of indexes of financial stability. Meaning, using. Influences having effect on values of these indexes.
4. Indexes of turns. General formula. Calculation of separate indexes, their analysis and recommendation for management of turns.
5. Indexes of profitability. Production of separate indexes and their interpretation. Comparison of separate methods of calculation of profitability. Evaluation and recommendation.
6. Evaluation of analysed company on base of existing results. Report of financial analytic with final recommendations.
7. Total indexes of financial analysis – Altmann’s index, fast test, pyramidal analysis.
8. Comparing of results of analysis by comparing of results of particular and total indexes.
9. EVA indicator. Data editing of bookkeeping for needs of EVA calculation. Evaluation, meaning and using.
10. Financial plans editing on the basis of financial analyses results. Individual processing of FA analytic’s report based included, based on simplified example.
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
HINDLS, Richard a HRONOVÁ, Stanislava a NOVÁK, Ilja a JAROŠOVÁ, Eva: Analýza dat v manažerském rozhodování. Grada Publishing, 1999. ISBN 80-716-9255-7. (CS)
MAŘÍKOVÁ, Pavla a MAŘÍK, Miloš: Moderní metody hodnocení výkonnosti a oceňování podniku. Ekopress, 2005. ISBN 80-86119-61-0. (CS)
PAVELKOVÁ, Drahomíra a KNÁPKOVÁ, Adriana: Výkonnost ekonomiky z pohledu finančního manažera. Linde Praha, 2009. ISBN 978-80-86131-85-6. (CS)
Recommended reading
Classification of course in study plans
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
2. Index creation, their interpretation and predicable efficiency. Calculation of solidity indexes. Analysis of indexes, influences on their amount. Appreciation and estimation of results.
3. Calculation of indexes of financial stability. Meaning, using. Influences having effect on values of these indexes.
4. Indexes of turns. General formula. Calculation of separate indexes, their analysis and recommendation for management of turns.
5. Indexes of profitability. Production of separate indexes and their interpretation. Comparison of separate methods of calculation of profitability. Evaluation and recommendation.
6. Evaluation of analysed company on base of existing results. Report of financial analytic with final recommendations.
7. Total indexes of financial analysis – Altmann’s index, fast test, pyramidal analysis.
8. Comparing of results of analysis by comparing of results of particular and total indexes.
9. EVA indicator. Data editing of bookkeeping for needs of EVA calculation. Evaluation, meaning and using.
10. Financial plans editing on the basis of financial analyses results. Individual processing of FA analytic’s report based included, based on simplified example.
Exercise
Teacher / Lecturer
Syllabus
2. Determination of elementary methods at selected construction company.
3.-4. Assessment of ratio indexes of selected construction company.
5. Evaluation of analyzed company based on achieved results. Report of financial analyst with recommendations.
6.-7. Assessment of aggregate indexes of financial analysis of selected construction company.
8. Comparison of results of analysis by comparing of results of individual and aggregate indexes.
9. Individual carrying out of financial analysis including the report of analyst based on accounting statements of construction company.
10. Credit test