Course detail
Basic Elements of Financing
FP-ZFIAcad. year: 2025/2026
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
Number of ECTS credits
Mode of study
Guarantor
Department
Entry knowledge
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
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
Prerequisites and corequisites
Basic literature
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.
Recommended reading
KISLINGEROVÁ, E. a kol. Manažerské finance. 2. přeprac. a rozš. vyd. Praha: C. H. Beck, 2011. 745 s.
NÝVLTOVÁ, R., MARINIČ, P. Finanční řízení podniku. Moderní metody a trendy. Praha: Grada, 2010. 204 s. ISBN 978-80-247-3158-2.
Classification of course in study plans