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Ukončeno v akademickém roce 2014/2015

Analysis of Economic Operations

Type of study Follow-up MasterMaster
Language of instruction Czech
Code 545-0244/05
Abbreviation AHOOP
Course title Analysis of Economic Operations
Credits 7
Coordinating department Department of Economics and Control Systems
Course coordinator prof. Ing. Jaroslav Dvořáček, CSc.

Osnova předmětu

1. Task of analytical activity in managerial and decision making process.
2. Fundamental terms of analytical activity.
2.1. Term of analysis.
2.2. Methods of analysis – basic types of analysis, comparation, methods of ratio analysis.
2.3. Quantification of relation between synthetic and analytic indicators – sum relations, multiplication relation and combine relation among analytic indicators.
3. Analysis of financial state of enterprise.
3.1. Analysis based on Balance sheet and Income statement.
3.1.1. Financial stability of enterprise.
3.1.2. Liquidity and payment ability of enterprise.
3.1.3. Enterprise profitability.
3.1.4. Result indicators.
3.2. Du Pont pyramidal analysis.
3.3. Analyses of fundamental accounting documents and their consequences.
4. Analysis of fixed assets.
4.1. Analysis of quantity, structure and utilization of fixed assets.
4.2. Analysis of fixed assets reproduction
5. Analysis of current assets of enterprise.
5.1. Analysis of structure and combination of current assets.
5.2. Analysis of manufacturing inventories.
6. Analysis of labour consumption.
6.1. Analysis of quantity and utilization of labour force.
6.2. Analysis of productivity of labour.
6.3. Analysis of wages.
7. Analysis of costs as an input of enterprise economic system.
7.1. Cost analysis from the viewpoint of type classification and calculation classification.
7.2. Cost models.
8. Analysis of revenues.
8.1. Analysis of production process – analysis of quantity of production, analysis of assortment of production and analysis of equability of production.
9. Analysis of economic result as an output of enterprise economic system.

Povinná literatura

DVOŘÁČEK, Jaroslav. Analysis of economic operations. Ostrava : VSB -TUO, 2009.
HELFERT, Erich. A. Techniques of financial analysis: a guide to value creation. 10th ed. Boston: Irwin/McGraw-Hill, c2000. Irwin/McGraw-Hill series in
finance, insurance, and real estate. ISBN 0-07-229988-6.
PARMAR, Vinita. Analysis of financial statements: understanding of financial analysis, open interest analysis, ratio analysis and equity analysis. Saarbrücken: LAP Lambert Academic Publishing, [2014]. ISBN 978-3-8465-8233-6.
BULLOCK, Richard L. a Scott MERNITZ, ed. Mineral property evaluation: handbook for feasibility studies and due diligence. Englewood, Colorado: Society for Mining, Metallurgy & Exploration, [2018]. ISBN 978-0-87335-445-5 .

Doporučená literatura

BERNSTEIN, Leopold A. Financial statement analysis: theory, application, and interpretation. 5th ed. Burr Ridge: Irwin, c1993. Irwin series in undergraduate accounting. ISBN 0-256-10223-6.
PETERSON DRAKE, Pamela a Frank J. FABOZZI. Analysis of financial statements. 3rd ed. Hoboken: Wiley, c2012. Frank J. Fabozzi series. ISBN 978-1-118-29998-2.