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Lecturer(s)
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Svobodová Libuše, Ing. Ph.D.
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Kuba Ondřej, Ing. Ph.D.
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Němcová Anna, Ing.
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Course content
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Specifics of Municipal Enterprises Production of public goods and their pricing. Methods and tools of financial analysis. Traditional areas of financial analysis and specific areas for the public sector. Information sources for financial analysis. The areas of autarky and profitability. The areas of liquidity and activity. The areas of financing, investment development/reduction, and productivity. Identifying causal relationships - additive and multiplicative decompositions. Comparative financial analysis - BAMF and KAMF models. The connection of financial analysis of municipal enterprises with benchmarking and financial control.
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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
- Contact teaching
- 39 hours per semester
- Home preparation for classes
- 34 hours per semester
- Term paper
- 40 hours per semester
- Preparation for an exam
- 37 hours per semester
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Learning outcomes
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The aim of the course is to comprehensively familiarize students with financial analysis, both in its theoretical aspects and practical application in the field of non-profit organizations.
A student who has successfully completed the course can: to explain the economic specifics of the subject of the "municipal company" type; describe methods, tools and areas of financial analysis in the municipal sector; characterize individual areas of financial analysis and identify appropriate indicators; explain the purpose of causal and comparative analysis; describe the nature of additive and multiplicative decompositions; describe representatives of the balance and classification comparison model. A student who has successfully completed the course will: calculate partial indicators of financial analysis areas on real (or simulated) data; interpret results of partial calculations; solve causal decomposition of the financial analysis and clearly explain their outcome; calculate the values of comparative models of financial analysis on the model or real data and interpret their results. A student who has successfully completed the course is able to: include consideration of their ethical dimension in the solution of problems (in the context of 3E principles); decide on the solution of the problem on the basis of the framework assignment and partly known context; communicate comprehensively and convincingly to professionals and laymen about the nature of professional problems and their own views on how to solve them; team work in processing complex 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 goods and services. 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
Credit: active participation in seminars, completion of assigned tasks (at least 7 submitted projects, minimum of 60 points) - specific conditions are published in the study materials. Exam: written Grading scale: A - 100-92 % B - 91-84 % C - 83-76 % D - 75-68 % E - 67-60 % F - <60 %
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Recommended literature
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platné účetní předpisy: zákon o účetnictví, vyhláška 410/2009 sb., účetní standardy.
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KRAFTOVÁ, I.:. Finanční analýza municipální firmy. 1. vydání. C.H.Beck. Praha, 2002. ISBN 8071797782.
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