Czech

Not applicable.

Institute of Structural Economics and Management (EKR)

Be able, pursuant to account sheet, to calculate basic indexes of financial analysis.

Knowledge of Accounting, knowledge and orientation in prescribed accounting terms.

Not applicable.

Not applicable.

Requirements for successful completion of the subject are specified by guarantor’s regulation updated for every academic year.

1. Basic areas of financial analysis, its sense, sorts of indexes. Users of financial analyses. Orientation in account sheets.
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.

Not applicable.

Be able, pursuant to account sheet, to calculate basic indexes of financial analysis and to interpret them rightly.

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Not applicable.

Not applicable.

GARRISON, Ray a NORREN, Eric a BREWER, Peter: Managerial Accounting. McGraw-Hill/Irwin, 2011. ISBN 978-0078111006. (EN)
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)

Not applicable.