Czech

Not applicable.

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.

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.

Not applicable.

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

Conditions for awarding the course-unit credit:
1.Active participation in exercises will be controlled and assessed by the teacher – max. 30 points.
2.Successful completion of a credit test – max assessment: 30 points in due term, 25 points in first resit test. From the credit test must be achieved min. 18 points.
3.Successful elaboration of semester work in pre-set deadline. Maximum 40 points for handing over in the deadline, max 30 points for late handing over.
4.Total number of points for awarding the course-unit credit has to be higher than 60.

Conditions for passing an exam: Knowledge of taught topics and its practical application.
The exam is consists of a written test (containing two theoretical questions and one numerical example) and oral examination if necessary.

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

Not applicable.

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.

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.

Not applicable.

Not applicable.

DLUHOŠOVÁ, D. Finanční řízení a rozhodování podniku. 2. upravené vyd. Praha: Ekopress, s.r.o., 2008. 192 s. ISBN 978-80-86929-44-6.
FOTR J. Strategické finanční plánování. Praha, GRADA Publishing 1999, 149 s. ISBN 80-7169-694-3.
KISLINGEROVÁ E., HNILICA J. Finanční analýza. 1. vydání Praha C. H. Beck 2005. 137s. ISBN 80-7179-321-3.
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.
SŮVOVÁ H. a kol. Finanční analýza. 1.vydání Praha: Bankovní institut, 1999. 622 s. ISBN 80-7265-027-0.

Not applicable.