Course detail

Financial Analysis and Planning

FP-fapPAcad. year: 2025/2026

The course focuses on the following topics: Main functions of financial analysis. Internal and external financial analysis. Users and the concept of main stages of financial analysis. Comparative base and the comparability problem. Sources of input data. Accounting statements weaknesses. Overview of elementary and superior methods of financial analysis. Vertical and horizontal analysis of absolute indices. Property and capital structure of company. Analysis of costs and profits, of differential indices and cash-flow. Systems of indices. Formulation of conclusions resulting from financial analysis. Introduction to financial planning.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

doc. Ing. Vojtěch Bartoš, Ph.D.

Department

Institute of Finances (ÚF)

Entry knowledge

Solution of equations and working out function graphs, knowledge of account sheets, cost accounting, cost calculation, financial analysis methods, fundamentals of organization and managerial functions within the company.

Rules for evaluation and completion of the course

Conditions for awarding the course-unit credit:
1. Successful completion of a credit test – max assessment: 40 points in due term, 35 points in resit test.
2. Successful elaboration of semester work in pre-set deadline. Maximum 60 points for handing over in the deadline max 50 points for late handing over.
3. Total number of points for awarding the course-unit credit has to be higher than 60.

Students with an approved individual study plan (hereinafter ISP) will receive credit for a well-developed theoretical semester work. Students with an ISP email contact the subject guarantor, who determines the focus of the semester work.

Conditions for passing an exam: Knowledge of taught topics and its practical application.
The exam consists of a written test, which includes a numerical example and oral examination if necessary (theoretical questions).


Control of results of independent work on assigned tasks. In case of excused absence from seminars, the teacher can set additional condition if appropriate, usually elaboration of partial written task.

Aims

The main objective of the course is to provide students with the necessary knowledge and skills in the field of financial analysis of the company. They will develop their ability to asses the financial situation of a company, its trends and reasons, and to propose measures for the improvement of status quo and development. A partial goal is to familiarise students with the fundamentals of financial planning and control.
Students will have a clear idea of modern approaches and methods of financial analysis of a company. In seminars, they will develop their abilities and skills in the field of practical application of these methods. They will acquire knowledge of the theoretical fundaments and approaches to the financial planning of the company.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

DLUHOŠOVÁ, D. Finanční řízení a rozhodování podniku. 2. upravené vyd. Praha: Ekopress, s.r.o., 2008. 192 s. ISBN 978-80-86929-44-6. (CS)
FOTR, J. a kol. Tvorba strategie a strategické plánování. 2. aktualizované vyd. Praha: Grada Publishing, 2020. 416 s. ISBN 978-80-271-2499-2. (CS)
GRASSEOVÁ, M. a kol. Analýza podniku v rukou manažera. 2. vyd. Brno: Computer Press, 2012. 325 s. ISBN 978-80-265-0032-2. (CS)
KISLINGEROVÁ, E. a kol. Manažerské finance. 3. vyd. Praha: C. H. Beck, 2010. 811 s. ISBN 978-80-7400-194-9. (CS)
KNÁPKOVÁ, A., D. PAVELKOVÁ, D. REMEŠ a K. ŠTEKER. Finanční analýza: komplexní průvodce s příklady. 3. kompletně aktualizované vyd. Praha: Grada Publishing, 2017. 232 s. ISBN 978-80-271-0563-2. (CS)
SEDLÁČEK, J. Finanční analýza podniku. 2. aktualizované vyd. Brno: Computer Press, 2011. 160 s. ISBN 978-80-251-3386-6. (CS)

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme BAK-EP Bachelor's 2 year of study, summer semester, compulsory
  • Programme BAK-UAD Bachelor's 2 year of study, summer semester, compulsory
  • Programme BIT Bachelor's 2 year of study, summer semester, elective
  • Programme BIT Bachelor's 2 year of study, summer semester, elective

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Vojtěch Bartoš, Ph.D.

Syllabus

Topics of lectures are the following:
- Introduction to financial analysis.
- Sources of financial analysis input data.
- Overview of methods applied to financial analysis.
- Analysis of absolute indices.
- Analysis of differential indices
- Analysis of proportional indices.
- Systems of proportional indices.
- Formulation of conclusions resulting from financial analysis.
- Introduction to financial planning
- Financial planning and control.

Exercise

13 hod., compulsory

Teacher / Lecturer

doc. Ing. Vojtěch Bartoš, Ph.D.

Syllabus

The seminars are focused on practising the lectured topics and elaboration of case studies (both individually and in teams).