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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 actors in the public sector. Financial analysis. Information sources for financial analysis. Efficiency and difficulties in its assurance in municipal companies. Sub-indicators of municipal firm financial analysis. Detecting causal links between indicators using the pyramid decomposition. Comparative analysis and synthetic indicators. Models evaluating municipal companies. Connections between financial analysis and evaluation using kind-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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- 32 hours per semester
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- 39 hours per semester
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- 15 hours per semester
- unspecified
- 34 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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Written examination, Home assignment evaluation, 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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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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platné účetní předpisy. zákon o účetictví, vyhláška, účetní standardy pro organizace veřejného sektoru.
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