Course detail

Finances (MI)

FAST-BVA026Acad. year: 2022/2023

Not applicable.

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

Ing. Eva Vítková, Ph.D.

Department

Institute of Structural Economics and Management (EKR)

Learning outcomes of the course unit

Not applicable.

Prerequisites

Not applicable.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Not applicable.

Assesment methods and criteria linked to learning outcomes

Not applicable.

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

Not applicable.

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

Not applicable.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Korytárová, J.; Ekonomika investic, elektronická studijní opora, 2020, VUT FAST. (CS)
Nývtlová, R.; Základy finančního řízení podniku, Grada, 2018, ISBN 978-80-271-0194-8 (CS)
Scholleová, H.; Ekonomické a finanční řízení pro neekonomy, Grada, 2017, ISBN 978-80-271-0413-0 (CS)

Recommended reading

BAUM, Andrew; Real Estate Investment. A Strategic Approarch. Routledge, New York, 2022. ISBN 9780367690694.​ (EN)
Brigham, Ehrhardt, Fox; Financial Management - Theory and practice, Cengage Learning EMEA, 2019, ISBN 9781473760219 (EN)
Popesko, B.; Moderní metody řízení nákladů, Grada, 2016, ISBN 978-80-247-5773-5  (CS)

Classification of course in study plans

  • Programme BPC-MI Bachelor's 3 year of study, winter semester, compulsory

Type of course unit

 

Exercise

26 hod., compulsory

Teacher / Lecturer

Ing. Gabriela Kocourková, Ph.D.

Syllabus

1. Finance. Financial system. Individual parts of the financial system (budgetary, credit, corporate) and the links between them. Tools for managing individual parts of the financial system.

2. - 3. Property and sources of property coverage. Golden rules of financing. Working capital.

4. Management of fixed assets, stocks, receivables and cash.

5. Management of own and external sources of financing. Short-term sources of working capital coverage.

6. Direct taxes.

7. Indirect taxes.

8. Basic indicators for evaluating the economic efficiency of investments.

9. Uncertainty analysis – analysis of profitability, sensitivity and probability.

10. Assignment of the project – production of wooden windows. 11. Continuation of the project - profit and loss statement, CF statement.

12.Optimization of funding sources – loan, leasing, bonds.

13. Credit test, credit.

Lecture

26 hod., optionally

Teacher / Lecturer

prof. Ing. Jana Korytárová, Ph.D.
Ing. Eva Vítková, Ph.D.

Syllabus

1. Finance. Financial system. Individual parts of the financial system (budgetary, credit, corporate) and the links between them. Tools for managing individual parts of the financial system.

2. - 3. Property and sources of property coverage. Golden rules of financing. Working capital.

4. Management of fixed assets, stocks, receivables and cash.

5. Management of own and external sources of financing. Short-term sources of working capital coverage.

6. - 7. Tax system of the Czech Republic. Budgetary determination of taxes.

8. Investment and economic growth. Types of investment opportunities.

9. Theoretical assumptions for evaluating the effectiveness of investments. Time value of money.

10. Feasibility study.

11. Economic analysis. Indicators of economic efficiency of investments (NPV, IRR, PB).

12. Analysis of uncertainties from the point of view of financial evaluation of projects. Sources and causes of uncertainties. Inflation.

13. Analysis of risks and uncertainties. Profitability, sensitivity and probability analysis.