Course Unit Code | 154-0300/08 |
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Number of ECTS Credits Allocated | 5 ECTS credits |
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Type of Course Unit * | Compulsory |
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Level of Course Unit * | First Cycle |
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Year of Study * | Second Year |
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Semester when the Course Unit is delivered | Winter Semester |
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Mode of Delivery | Face-to-face |
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Language of Instruction | Czech |
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Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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Name of Lecturer(s) | Personal ID | Name |
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| DLU30 | prof. Dr. Ing. Dana Dluhošová |
| RIH40 | Ing. Dagmar Richtarová, Ph.D. |
| CUL33 | doc. Ing. Miroslav Čulík, Ph.D. |
| LIS10 | Ing. Karolina Lisztwanová, Ph.D. |
| GUR022 | Ing. Petr Gurný, Ph.D. |
Summary |
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The subject is focused on different areas of financial management and
decision – making of a firm including its relation to economics surroundings.
The aim is to present complex view on a firm’s management and micro and macro
aspect of entrepreneurial activities. |
Learning Outcomes of the Course Unit |
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The aim of the course is to learn the students fundamental principles of corporate finance.
Students will be able:
- to describe financial systemand to identify basic relationships between company and its surrounding,
- to explain financial statements of a company,
- to analyze financial situation of a company,
- to describe financial sources,
- to valuate an investment projects by applying given criterions.
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Course Contents |
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1. Financial system. Fundamentals and principles of corporate finance. Goals and objectives of financial decision-making of a company.
2. Impact of taxation and financial markets on financial decision-making of a company.
3. Balance sheet.
4. Optimization of capital structure, costs of capital.
5. Income statement. Revenues, cost and expenses. Profit/loss of a company. Transformation of EBT to tax basis. Distribution of company´s profit.
6. Company´s cash flow. Inflows, outflows and their relationship to revenues and costs and expenses. Format of cash flow statement. Relationship between financial statements.
7. Financial analysis of a company – importance for company, methods, analysis of results.
8. Financial ratios – profitability, liquidity, solvency, activity, other ratios.
9. Current assets management. Classification of current assets, functions. Inventories management.
10. Accounts receivable management,, cash and marketable securities management.
11. Short-term sources of capital.
12. Time value of money. Risk in financial management.
13. Capital budgeting. Methods for investment project valuation.
14. Long-term sources of capital. Internal and external sources of long-term capital.
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Recommended or Required Reading |
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Required Reading: |
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DLUHOŠOVÁ, Dana a kol. Finanční řízení a rozhodování podniku. Analýza, investování, oceňování, riziko, flexibilita, interakce. Jesenice: EKOPRESS, 2021. 257 s. ISBN 978-80-87865-71-2.
VERNIMMEN, Pierre, Pascal QUIRY, Maurizio DALLOCCHIO, Yann LE FUR a Antonio SALVI. Corporate Finance: Theory and Practice. Chichester: Wiley, 2018. ISBN 9781119424444.
VOCHOZKA, Marek a kol. Finance podniku: komplexní pojetí. Praha. Grada, 2021. 312 s. ISBN 978-80-271-3267-6.
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DLUHOŠOVÁ, Dana a kol. Finanční řízení a rozhodování podniku. Analýza, investování, oceňování, riziko, flexibilita, interakce. Jesenice: EKOPRESS, 2021. 257 s. ISBN 978-80-87865-71-2.
VERNIMMEN, Pierre, Pascal QUIRY, Maurizio DALLOCCHIO, Yann LE FUR a Antonio SALVI. Corporate Finance: Theory and Practice. Chichester: Wiley, 2018. ISBN 9781119424444.
VOCHOZKA, Marek a kol. Finance podniku: komplexní pojetí. Praha. Grada, 2021. 312 s. ISBN 978-80-271-3267-6.
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Recommended Reading: |
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BREALEY, R. A., S. C. MYERS, and F. ALLEN. Principles of Corporate Finance. New York: McGraw-Hill/Education, 2019. ISBN 978-1260013900.
FOTR, J., VACÍK, E., SOUČEK, I., ŠPAČEK M., HÁJEK M. Tvorba strategie a strategické plánování: Teorie a praxe. Praha: Grada, 2020. 416 s. ISBN 978-80-271-1633-1.
GRÜNWALD, R., HOLEČKOVÁ, J. Finanční analýza a plánování podniku. Praha: Ekopress, 2007. 318 s. ISBN 978-80-86929-26-2.
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BREALEY, R. A., S. C. MYERS, and F. ALLEN. Principles of Corporate Finance. New York: McGraw-Hill/Education, 2019. ISBN 978-1260013900.
FOTR, J., VACÍK, E., SOUČEK, I., ŠPAČEK M., HÁJEK M. Tvorba strategie a strategické plánování: Teorie a praxe. Praha: Grada, 2020. 416 s. ISBN 978-80-271-1633-1.
GRÜNWALD, R., HOLEČKOVÁ, J. Finanční analýza a plánování podniku. Praha: Ekopress, 2007. 318 s. ISBN 978-80-86929-26-2.
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Planned learning activities and teaching methods |
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Lectures, Tutorials |
Assesment methods and criteria |
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Task Title | Task Type | Maximum Number of Points (Act. for Subtasks) | Minimum Number of Points for Task Passing |
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Credit and Examination | Credit and Examination | 100 (100) | 51 |
Credit | Credit | 25 (25) | 13 |
Zápočtový test | Written test | 25 | 13 |
Examination | Examination | 75 (75) | 38 |
Písemná zkouška | Written examination | 15 | 8 |
Ústní zkouška | Oral examination | 60 | 30 |