Course detail

Basic Elements of Financing

FP-ZFIAcad. year: 2024/2025

Financial goals of an enterprise include profitability, liquidity, solvency, growth, and shareholder wealth maximization. Evaluation involves comparing actual financial performance against established goals, identifying variances, and adjusting strategies to achieve desired outcomes.

Language of instruction

Czech

Number of ECTS credits

Mode of study

Not applicable.

Guarantor

doc. Ing. Michal Karas, Ph.D.

Department

Institute of Finances (ÚF)

Entry knowledge

Not required.

Rules for evaluation and completion of the course

Credit:

Active participation in exercises: one unexcused absence per semester is allowed. Absences beyond the permitted limit must be excused by a doctor, the teacher has the right to grant substitute work for these absences (in the form of examples),
Mid-term test in the 6th week of the semester to verify knowledge for the 1st-5th week of teaching in the exercises, the student can get 20 points. This test cannot be repeated.
Final test in the 13th week: verification of knowledge for the whole semester of teaching in the exercises, the student can get 40 points. The test can be repeated once.

In order to receive credit, it is necessary to obtain at least 50% of the possible point evaluation from the intermediate and final test, i.e. 30 points.

Exam:

The exam is exclusively in written form. The exam will include the following sections:

• 5 closed questions (4 options, 1-4 correct) - each question for 2 points (total for part 0-10 points)

• 2 open questions, - each question 0-10 points (total for part 20 points)

• 1 example (0-10 points) – similar to the examples from the exercise or from the lecture.

To successfully pass the exam, the student must obtain min. 50% of the point evaluation of the exam, i.e. min. 20 points from the practice test.

The final evaluation of the subject is based on the sum of the points from the exercises and the exam, the final grade according to the SER.

Students studying under the ISP are required to take the final credit test and exam. The date will be announced in IS. Attendance at the lectures is not compulsory, but is recommended. Participation in exercises is mandatory and controlled by the teacher. Classes take place according to weekly schedules. The method of making up missed lessons is fully within the competence of the teacher.

Aims

Cílem předmětu je seznámit studeny se základními finančními toky v podniku, jejich sledováním a predikováním s využitím relevantních externích a interních informací.
K tomu je nutné zvládnout přístupy k definování podnikových potřeb na základě podnikatelského záměru a zvolené formy podnikání, osvojit si metody pro plánování a hodnocení obnovy dlouhodobého majetku, aplikovat ekonomická kritéria řízení zásob, definování možných zdrojů financování podnikových potřeb a posuzovat jejich vhodnosti pro podnik.

After completion of the course, student is able:

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

BROOKS, R. M. Financial management: Core concepts. 3rd ed. Boston: Pearson, 2016. 619 p. ISBN 978-0-133-86669-8
KORÁB, V. a REŽŇÁKOVÁ, M. a PETERKA, J. Podnikatelský plán. Brno: Computer Press, 2007. 216 s. ISBN 978-80-251-1605-0.
MAREK, P. a kol. Studijní průvodce financemi podniku. Praha: Ekopress, 2006. 624 s. ISBN 80-86119-37-8.
SRPOVÁ, J., ŘEHOŘ, V. a kol. Základy podnikání. Teoretické poznatky, příklady a zkušenosti českých podnikatelů. Praha: Grada Publishing. 2010.

Type of course unit

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Michal Karas, Ph.D.

Exercise

26 hod., compulsory

Teacher / Lecturer

doc. Ing. Michal Karas, Ph.D.

VUT

Faculties

University Institutes

Parts

Basic Elements of Financing

Type of course unit