Course detail

Financial Analysis and Planning

FP-fapKAcad. year: 2021/2022

The course focuses on the following topics: Main functions of financial analysis. Internal and external financial analysis. Users and the concept of main stages of financial analysis. Comparative base and the comparability problem. Sources of input data. Accounting statements weaknesses. Overview of elementary and superior methods of financial analysis. Vertical and horizontal analysis of absolute indices. Property and capital structure of company. Analysis of costs and profits, of differential indices and cash-flow. Systems of indices. Formulation of conclusions resulting from financial analysis. Introduction to financial planning.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

doc. Ing. Vojtěch Bartoš, Ph.D.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will have a clear idea of modern approaches and methods of financial analysis of a company. In seminars, they will develop their abilities and skills in the field of practical application of these methods. They will acquire knowledge of the theoretical fundaments and approaches to the financial planning of the company.

Prerequisites

Solution of equations and working out function graphs, knowledge of account sheets, cost accounting, cost calculation, financial analysis methods, fundamentals of organization and managerial functions within the company.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.

Assesment methods and criteria linked to learning outcomes

Conditions for exam participation:
Successfull elaboration and presentation of semestral work according given requirements in pre-set deadline.
Conditions for passing an exam: Knowledge of taught topics and its practical application.
Form of examination: Combined – a written test and an oral examination if necessary.

Course curriculum

Topics are as follows:
1. Introduction to financial analysis.
2. Sources of financial analysis input data.
3. Overview of methods applied to financial analysis.
4. Analysis of absolute indices.
5. Analysis of differential indices
6. Analysis of proportional indices.
7. Analysis of proportional indices.
8. Systems of proportional indices.
9. Formulation of conclusions resulting from financial analysis.
10. Introduction to financial planning
11. Financial planning and control

Work placements

Not applicable.

Aims

The main objective of the course is to provide students with the necessary knowledge and skills in the field of financial analysis of the company. They will develop their ability to asses the financial situation of a company, its trends and reasons, and to propose measures for the improvement of status quo and development. A partial goal is to familiarise students with the fundamentals of financial planning and control.

Specification of controlled education, way of implementation and compensation for absences

Control of results of independent work on assigned tasks. In case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of partial written task.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

KNÁPKOVÁ A., PAVELKOVÁ D. Finanční analýza. Kompletní průvodce s příklady. 1. vydání, Praha, GRADA Publishing 2010, 208 s. ISBN 978-80-247-3349-4.
SEDLÁČEK J. Účetní data v rukou manažera. Finanční analýza v řízení firmy. 2. vydání, Brno, Computer Press 2001. 220s. ISBN 807226-562-8.
KISLINGEROVÁ E., HNILICA J. Finanční analýza. 1. vydání Praha C. H. Beck 2005. 137s. ISBN 80-7179-321-3.
DLUHOŠOVÁ, D. Finanční řízení a rozhodování podniku. 2. upravené vyd. Praha: Ekopress, s.r.o., 2008. 192 s. ISBN 978-80-86929-44-6.
SŮVOVÁ H. a kol. Finanční analýza. 1.vydání Praha: Bankovní institut, 1999. 622 s. ISBN 80-7265-027-0.
FOTR J. Strategické finanční plánování. Praha, GRADA Publishing 1999, 149 s. ISBN 80-7169-694-3.

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme BAK-KS Bachelor's

    branch BAK-UAD-KS , 2. year of study, summer semester, compulsory

Type of course unit

 

Guided consultation in combined form of studies

16 hours, optionally

Teacher / Lecturer

doc. Ing. Vojtěch Bartoš, Ph.D.