Course detail

Financing

FAST-NVB031Acad. year: 2022/2023

Finances, financial system.
Company finances term. Company’s financial system.
Tools and fundamentals of financial management.
Establishing of company, its proprietorial and financial structure.
Short-term assets of company and their financial management.
Short - term and long - term sources of financing.
Long - term needs of company and financing these needs.
Financing of construction project (sonstruction order). Relation of company and of the state's budget.
Tax system in the Czech Republic and its influence on company finances.
Relations between company and banks.
Relations between contractor and supplier and their influence on cash flow in company.
Matter of financial planning.
Public finances, basic information related to company’s financing.

Language of instruction

Czech

Number of ECTS credits

3

Mode of study

Not applicable.

Guarantor

Ing. Gabriela Kocourková, Ph.D.

Department

Institute of Structural Economics and Management (EKR)

Learning outcomes of the course unit

Knowledge of cash flows in firm and basic manners of their management. Work with all attainable monetary sources.

Prerequisites

Orientation in basic economical terminology and in economy of construction company.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

Assessment of acquired knowledge in the exam is in the form of a written test and an additional oral exam. In the exercise, the assessment of acquired knowledge is in the form of a written work.

Course curriculum

1.–2. Finances Financial system. Individual parts of financial system (budget, credit, business) and relations between them. Tools for managing of single parts of financial system.
3.–4. Possession and sources of possession. Protection Gold rules of financing. Working capital.
5.–6. Fixed assets management. Resources management. Management of debts and monetary sources.
7. Proper and foreign long-term sources. Short-term sources of floating capital covering.
8. Cash flows in company in complex.
9.–10. Tax system in the Czech Republic. Income tax of natural persons. Income tax of corporate bodies.
11. Real estate tax. Road tax. Real estate-transfer tax. Purchase tax.
12. Value added tax.
13. Public finances.

Work placements

Not applicable.

Aims

Identification with basic caregories from business financing area. Understanding of cash flows in firm and basic manners of their management. Work with all attainable monetary sources.

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

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

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

ČIŽINSKÁ, Romana. Základy finančního řízení podniku. Praha: Grada Publishing, 2018. Prosperita firmy. ISBN 978-80-271-0194-8. (CS)
586/1992 Sb. Zákon o daních z příjmů, ve znění pozdější předpisů (CS)
SCHOLLEOVÁ, Hana. Ekonomické a finanční řízení pro neekonomy. 3., aktualizované vydání. Praha: Grada Publishing, 2017. Expert (Grada). ISBN 978-80-271-0413-0. (CS)
TEMPLER, Simon, HOFMANN, Erik and Charles FINDLAY. Financing the End-to-end Supply Chain: A Reference Guide to Supply Chain Finance. Kogan page, 2020. ISBN 9781789663488 (EN)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme NPC-SIM Master's 1 year of study, summer semester, compulsory-optional

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Ing. Gabriela Kocourková, Ph.D.

Syllabus

1.–2. Finances Financial system. Individual parts of financial system (budget, credit, business) and relations between them. Tools for managing of single parts of financial system.

3.–4. Possession and sources of possession. Protection Gold rules of financing. Working capital.

5.–6. Fixed assets management. Resources management. Management of debts and monetary sources.

7. Proper and foreign long-term sources. Short-term sources of floating capital covering.

8. Cash flows in company in complex.

9.–10. Tax system in the Czech Republic. Income tax of natural persons. Income tax of corporate bodies.

11. Real estate tax. Road tax. Real estate-transfer tax. Purchase tax.

12. Value added tax.

13. Public finances.

Exercise

26 hod., compulsory

Teacher / Lecturer

Ing. Gabriela Kocourková, Ph.D.

Syllabus

1. Characteristic of property and sources of property coverage.

2.–3. Financial security acquisition of fixed assets.

4. Entering individual essay.

5. Time harmonogram.

6. Financial Plan – expected.

7. Financial Plan – reality.

8. Calculation of cost savings.

9. Analysis of payments – variant 1.

10. Analysis of payments – variant 2.

11.–12. Presentation of seminar works.

13. Credit.