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Lecturer(s)
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Svobodová Libuše, Ing. Ph.D.
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Course content
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The purpose of financial analysis, its users and information sources. Process and methods of financial analysis. The role of benchmarking in financial analysis. Absolute indicators, difference indicators, percentage analyzes. The role of ratios in financial management. Liquidity ratios and their link to solvency Profitability ratios Turnover and turnover time ratios Indebtedness indicators and their interconnectedness Pyramid decompositions in static and dynamic form Bankruptcy and creditworthiness models, their applications and explanatory power
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book), Methods of individual activities, Skills training
- Preparation for a credit (assessment)
- 45 hours per semester
- Preparation for an exam
- 48 hours per semester
- Participation in classes
- 39 hours per semester
- Home preparation for classes
- 18 hours per semester
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Learning outcomes
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The aim of the course is to comprehensively acquaint students with financial analysis in the theoretical level and in the use of its tools in business practice.
A student who has successfully completed the course can: describe basic information sources for financial analysis; characterize the role of financial analysis in the financial management of the company; describe the various tools of financial analysis; explain the basic advantages, disadvantages and suitability of using individual tools; characterize the procedures that are used to evaluate the resulting values. A student who has successfully completed the course will be able to: apply financial analysis tools to a specific business entity; assess the suitability of the use of individual tools for a specific case; clearly interpret the results of the financial analysis and draw conclusions from them. A student who has successfully completed the course is able to: discuss the results of the application of financial analysis to the business entity; evaluate the suitability of choosing a specific tool of financial analysis for a business entity; present the results in the broader context of business economics.
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Prerequisites
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Subject based on the premise that the student has basic knowledge of financial statements, business costrs and revenues, assets and capital structure.
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation
Credit will be awarded based on preparation of case study and its presentation in seminar. The exam is written and oral.
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Recommended literature
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KALOUDA, F.:. Finanční analýza a řízení podniku. 3. vyd. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2017. ISBN 978-80-7380-646-0.
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KNÁPKOVÁ, A., PAVELKOVÁ, D., REMEŠ, D., ŠTEKER, K.:. Finanční analýza: komplexní průvodce s příklady. 3. vyd. Praha: Grada Publishing, 2017. ISBN 978-80-271-0563-2.
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KUBĚNKA, M.:. Finanční stabilita podniku a její indikátory. Pardubice: Univerzita Pardubice, 2015. ISBN 978-80-7395-890-9.
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RŮČKOVÁ, P.:. Finanční analýza. Metody, ukazatele, využití v praxi. 6. vyd. Praha: Grada Publishing, 2019. ISBN 978-80-271-2028-4.
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