Course detail

Basic Elements of Financing

FP-ZFIAcad. year: 2022/2023

Podnik a jako součást finančního systému. Základní účetní výkazy podniku - zdroj informací pro finanční rozhodování. Zakladatelský rozpočet. Řízení oběžného majetku podniku. Investiční rozhodování. Zdroje financování. Peněžní tok podniku Finanční cíle podniku a jejich hodnocení.

Language of instruction


Number of ECTS credits


Mode of study

Not applicable.

Learning outcomes of the course unit

After completion of the course, student is able:


Not required.


Not applicable.

Planned learning activities and teaching methods

The course contains lectures that explain principles, decisions problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

Assesment methods and criteria linked to learning outcomes

CREDIT REQUIREMENTS: At least 50 % successful passing of test. Students have the possibility to use one regular and one resit test. Presentation of the essay. Voluntary homework. Participation in seminars (one absence during the semester is tolerated).

WAY OF EXAMINATIONS: The written exam is oriented to verify theoretical and practical knowledge. The questions are formulated in the form of open and closed questions. The test is required 50% success rate.

RULES OF THE CLASSIFICATION: according to rules of study Examination of Brno University of Technology

Course curriculum

The aim of the course is to familiarize students with the basics of the financial management of a company. Especially with the possibilities of financing business activities, assessment of the current management of the business and evaluation of the effectiveness of future investment projects. Knowledge: Students will have an overview of the company's position within the financial system, know the economic criteria for deciding on legal forms of financing, factors for determining business needs and their projection into financial requirements, budgeting principles and revenue forecasts from investment plans. Students will gain an overview of potential funding sources and the appropriateness of their use. Skills: Students will be able to identify individual needs depending on the business entity's field of activity and justify the need for funding sources, financially express the processes taking place in the company and choose criteria for assessing the effectiveness of selected processes. Competencies: Students can draw up the company's founding budget, i.e. define the property needs and calculate the need for funding sources. They will be able to draw up an investment project budget and estimate future returns based on the specified parameters; apply appropriate methods of evaluating investment projects. They can determine the costs and expenses associated with individual sources of financing, assess the appropriateness of using credit sources and leasing. They can evaluate the effectiveness of spending available resources based on financial analysis methods.

Work placements

Not applicable.


Cílem předmětu je seznámit studeny se základními finančními toky v podniku, jejich sledováním a predikováním s využitím relevantních externích a interních informací.
K tomu je nutné zvládnout přístupy k definování podnikových potřeb na základě podnikatelského záměru a zvolené formy podnikání, osvojit si metody pro plánování a hodnocení obnovy dlouhodobého majetku, aplikovat ekonomická kritéria řízení zásob, definování možných zdrojů financování podnikových potřeb a posuzovat jejich vhodnosti pro podnik.

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

Attendance at lectures is not compulsory, but is recommended. Attendance at seminars is required and checked by the tutor. Lessons are composed on the basis of weekly schedules. Way of substituting missed lessons is fully in competence of a teacher.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

MAREK, P. a kol. Studijní průvodce financemi podniku. Praha: Ekopress, 2006. 624 s. ISBN 80-86119-37-8.
KORÁB, V. a REŽŇÁKOVÁ, M. a PETERKA, J. Podnikatelský plán. Brno: Computer Press, 2007. 216 s. ISBN 978-80-251-1605-0.
SRPOVÁ, J., ŘEHOŘ, V. a kol. Základy podnikání. Teoretické poznatky, příklady a zkušenosti českých podnikatelů. Praha: Grada Publishing. 2010.
BROOKS, R. M. Financial management: Core concepts. 3rd ed. Boston: Pearson, 2016. 619 p. ISBN 978-0-133-86669-8

Recommended reading

KISLINGEROVÁ, E. a kol. Manažerské finance. 2. přeprac. a rozš. vyd. Praha: C. H. Beck, 2011. 745 s.
FOTR, J. Podnikatelský záměr a investiční rozhodování. 2. přepr. a dopl. vyd. Praha: Grada Publishing, 2005. 356 s.
NÝVLTOVÁ, R., MARINIČ, P. Finanční řízení podniku. Moderní metody a trendy. Praha: Grada, 2010. 204 s. ISBN 978-80-247-3158-2.


Classification of course in study plans

  • Programme BIT Bachelor's, 2. year of study, summer semester, elective

  • Programme IT-BC-3 Bachelor's

    branch BIT , 2. year of study, summer semester, elective

  • Programme BIT Bachelor's, 2. year of study, summer semester, elective
  • Programme BAK-MIn Bachelor's, 2. year of study, summer semester, compulsory
  • Programme BAK-PM Bachelor's, 2. year of study, summer semester, compulsory-optional

Type of course unit



26 hours, optionally

Teacher / Lecturer


Course outline:

  1. Introduction to financial management & founding budget
  2. Management of current assets
  3. Capital budgeting
  4. Basics of financial mathematics and loan amortization schedules
  5. External sources – private equity and lease
  6. External resources: Short-term resources and long-term resources
  7. Internal sources of funding
  8. Cash flow
  9. Financial analysis part 1
  10. Financial analysis part 2
  11. Bankrutpcy predictions models and DuPont diagram 
  12. The company's financial goals and their evaluation
  13. Summary, reserve


26 hours, compulsory

Teacher / Lecturer


1. Introduction to the subject. Credit conditions. Foundation budget. 2. Inventory management models

3. Methods of evaluating investment projects

4. Installment plans

5. Assessing the benefits of leasing and loan

6. Mid-term test

7. Short-term financing (discount), cash conversion cykle

8. Compilation of CF by indirect method and introduction to financial analysis

9. Financial analysis of ratios. 

10. DuPont analysis

11. Bankruptcy predicion models. Cash flow by using direct method.

12. Final test

13. Test retake