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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
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
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
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended reading
Elearning
Classification of course in study plans
branch BIT , 2 year of study, summer semester, elective
Lecture
Teacher / Lecturer
Syllabus
Course outline:
Exercise
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