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Terminated in academic year 2023/2024

Analysis of Economic Operations

Type of study MasterFollow-up Master
Language of instruction Czech
Code 545-0244/09
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.

Subject syllabus

1. Task of analytical activity in managerial and decision making process.
2. Fundamental terms of analytical activity.
3. Quantification of relation between synthetic and analytic indicators – sum relations, multiplication relation and combine relation among analytic indicators.
4. Analysis of financial state of enterprise.
5. Analysis based on Balance sheet and Income statement.
6. Du Pont pyramidal analysis.
7. Analyses of fundamental accounting documents and their consequences.
8. Analysis of fixed assets.
9. Analysis of current assets of enterprise.
10. Analysis of labour consumption.
11. Analysis of costs as an input of enterprise economic system.
12. Analysis of revenues.
13. Analysis of economic result as an output of enterprise economic system.

Literature

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 .

Advised literature

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.


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