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Lecturer(s)
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Kraftová Ivana, doc. Ing. CSc.
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Course content
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Economic subjects of public sector. Financial analysis. Information sources for financial analysis. Efficiency and difficulties of its realization in municipal companies. Partial indicators of financial analysis in municipal company. Detection of causal contextures among indicators by help of its pyramidal analysis. Comparing analysis and synthetic indicators. Models of municipal company evaluation. Interconnection of financial analysis and evaluation by help of natural-factual indicators. Benchmarking.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities, Skills training
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Learning outcomes
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The aim of the course is, based on primary knowledge of accounting, managerial economics and public economics, to acquaint the students with the knowledge of financial analysis use in municipal companies.
Students will be able to apply methods of financial analysis in practice of specific economic subjects, they will be able to carry out gathering and selection of relevant data, select appropriate method and indicators of financial analysis and further interpret results of this analysis.
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Prerequisites
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The course assumes basic knowledge of accounting at the undergraduate level, knowledge of the nature of the public sector and public products. The advantage is the knowledge of Czech accounting legislation.
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Assessment methods and criteria
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Written examination, Home assignment evaluation, Student performance assessment
Attendance at seminars is obligatory, as well as a completion and presentation of the seminar paper on a given topic.
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Recommended literature
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Adair T.A.:. Corporate FInance Demytified. Mc Graw Hill.. New York, 2006. ISBN 978-0-0714-5910-5.
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Flynn N.:. Public Sector Management. 5th edition. SAGE Publications.. London, 2007. ISBN 978-1-4129-2992-9.
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Frank H.:. Public Financial Management. Taylor and Francis.. London, 2006. ISBN 978-0-8493-9566-6.
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IASB:. IPSAS. www.iasb.com.
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