Course detail

Financing

FAST-CV059Acad. year: 2024/2025

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 project (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. Structural Funds of EU, Cohesive fund.

Language of instruction

Czech

Number of ECTS credits

3

Mode of study

Not applicable.

Guarantor

Ing. Eva Vítková, Ph.D.

Department

Institute of Structural Economics and Management (EKR)

Entry knowledge

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

Rules for evaluation and completion of the course

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

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

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Not applicable.

Recommended reading

Not applicable.

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Ing. Eva Vítková, 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. Capital transfer tax, gift tax and real estate-transfer tax. Purchase tax.

12. Value added tax.

13. Public finances. Structural Funds. Subventions.

Exercise

26 hod., compulsory

Teacher / Lecturer

Ing. Eva Vítková, 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.