Course detail

Financial Analysis

FAST-ZV52Acad. year: 2024/2025

Financial analysis, users of financial analysis, bases for financial analysis, parallel system of indexes, rentability indexes, liquidity indexes, turn-round indexes, indebtedness indexes. Evaluating of indexes. Value criterions for company’s efficiency measuring. EVA- economic added value, its application in business pricing. RONA-lucrativeness of net actives, CFROI – CF – lucrativeness of investment, indexes of market value of company and its appraisement. Usage of financial analysis outgoings for financial planning.

Language of instruction

Czech

Mode of study

Not applicable.

Guarantor

Ing. Amálie Hejduková

Department

Institute of Structural Economics and Management (EKR)

Entry knowledge

Knowledge of content of basic accounting lists (balance, list of profits and losses, cash-flow) and orientation in them. Basical knowledge of accountig for evaluation outgoings of financial analysis.

Rules for evaluation and completion of the course

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

Aims

Elaborating of knowledge of financial analysis. Emphasis is laid on system of indexes, which is related to market value of company and its appraisement. Ability to interpret outgoings of financial analysis right.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Higgins, Robert.C.: Analýza pro finanční management. Grada Pulishing, Praha 1997
Sedláček J.: Finanční analýza v řízení firmy. Computer Press, Brno 1999

Recommended literature

Not applicable.

Type of course unit

 

Lecture

39 hod., optionally

Teacher / Lecturer

Ing. Amálie Hejduková

Syllabus

1.Financial analysis, users of financial analysis outgoings, incomings to financial analysis. 2.Basic methods of financial analysis. Absolute indexes. 3.Paralel system of indexes, evaluation of parallel system of proportional indexes. 4.Du Pont analysis. 5.Market value indexes. 6.EVA - Economical Value Added 7.RONA – Rate of returns of Net Actives 8.CFROI – CF - Rate of returns of investment 9.Value criterions for measuring company’s capacity.