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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), Skills training
- unspecified
- 8 hours per semester
- unspecified
- 56 hours per semester
- unspecified
- 30 hours per semester
- unspecified
- 26 hours per semester
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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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Oral examination, Student performance assessment
Assignment is awarded on the basis of the written test, analytical skills of students are validated. Minimum for recognition is 65 % from available points. The exam is oral, it validates mastery of knowledge and ability to discussion and argumentation.
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Recommended literature
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Vyhláška 505/02 Sb., kterou se provádějí některá ustanovení zákona č. 563/91 Sb. o účetnictví ve znění pozdějších předpisů pro účetní jednotky, kterou jsou územními samosprávnými celky, příspěvkovými organizacemi, státními fondy a organizačními složkami státu..
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Zákon 563/91 Sb. o účetnictví v platném znění..
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Flynn, N.:. Public Sector management. 5th edition.. London, 2007. ISBN 978-1-4129-2992-9.
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KRAFTOVÁ, I.:. Finanční analýza municipální firmy. 1. vydání. C.H.Beck. Praha, 2002. ISBN 8071797782.
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