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Lecturer(s)
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Kuběnka Michal, Ing. Ph.D.
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Jedlička Vít, Ing. Ph.D.
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Course content
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Introduction to company finance. Time factor and risk in financial decision making. Resources of company financing. Company own and foreign financial resources. Company internal and external resources. Methods of acquiring financial resources. Alternative financial resources. Property and financial structure of the company. Capital costs. Capital planning and investment decision making. Financial analysis - the tool for financial decision making. Selected indicators of financial analysis. Financial planning in relation to the information obtained from the financial statements and financial analysis.
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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)
- 28 hours per semester
- Preparation for an exam
- 50 hours per semester
- Participation in classes
- 52 hours per semester
- Individual project
- 20 hours per semester
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Learning outcomes
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The aim of the course is to acquaint students with the financial management of a company, especially with the areas of financial management and its tasks and with an emphasis on company financing.
Prerequisites - other information about course preconditions Course based on the premise that the student has basic knowledge of business legal forms, assets and capital structure, classification of costs and revenues. Competences acquired A student who has successfully completed the course can: to characterize the main areas of activity that fall under financial management; explain the principles underpinning the financial management of a company; identify the basic sources of business financing; break down financial resources in terms of cost, availability and other key factors. A student who has successfully completed the course will: calculate the cost of a particular financial resource; assess possible positives and negatives related to the use of the selected financial source; evaluate the financial health of the company on the basis of the company's own financial analysis; determine the approach of financial management to the financing of the company based on the assessment of compliance with balance sheet rules. A student who has successfully completed the course is able to: to create their own comprehensive judgment on the financial situation of the selected company based on information from the financial statements and to assess its possibilities in the area of possible sources of financing; communicate about the issue of company financing, taking into account all key attributes that can lead to support or, on the contrary, refusal to use a specific financial resource.
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Prerequisites
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Subject based on the premise that the student has basic knowledge of business legal forms, assets and capital structure, classification of costs and revenues.
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation, Discussion
Written exam with the condition of previously obtaining a credit, which is conditional on attendance (75%) and reaching the required threshold of points in the credit test. The basic threshold for success in the credit test is 80%, the reduced threshold for success is 60% based on the student's positively assessed activity by the instructor in the seminar. The exam is written. The condition for passing the exam is the passing of min. 65%.
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Recommended literature
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Zákon č. 90/2012 Sb., o obchodních společnostech a družstvech.
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ČIŽINSKÁ, R. Základy finančního řízení podniku. Praha: Grada Publishing a.s, 2018..
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KUBĚNKA, M.:. Financování podniku. Distanční opora. Pardubice: Univerzita Pardubice, 2012. ISBN 978-80-7395-481-9.
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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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