Course Unit Code | 154-0300/01 |
---|
Number of ECTS Credits Allocated | 5 ECTS credits |
---|
Type of Course Unit * | Compulsory |
---|
Level of Course Unit * | First Cycle |
---|
Year of Study * | First Year |
---|
Semester when the Course Unit is delivered | Summer Semester |
---|
Mode of Delivery | Face-to-face |
---|
Language of Instruction | Czech |
---|
Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
---|
Name of Lecturer(s) | Personal ID | Name |
---|
| DLU30 | prof. Dr. Ing. Dana Dluhošová |
| RIH40 | Ing. Dagmar Richtarová, Ph.D. |
| BOR30 | Ing. Martina Borovcová, Ph.D. |
| CUL33 | doc. Ing. Miroslav Čulík, Ph.D. |
| NOV329 | Ing. Josef Novotný, Ph.D. |
| VAL35 | Ing. Jiří Valecký, Ph.D. |
| LIS10 | Ing. Karolina Lisztwanová, Ph.D. |
| GUR022 | Ing. Petr Gurný, Ph.D. |
Summary |
---|
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 |
---|
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.
|
Course Contents |
---|
1. Finance fundamentals. Goals and principles of financial management. Assets and financial structure of firm. Types and phases of financial decision - making. Influence of taxes and financial markets on corporate finance.
2. Relations between financial statements. Balance sheet, its importance in financial management. Optimization of financial structure of the company, costs of capital.
3. Profit/loss statement. Importance, costs, revenues. Accounting profit and its transformation for tax purposes. Distribution of the profit of the company.
4. Cash flow of the company. Importance, inflows and outflows. Methods for cash flow calculation. Integration of the financial statements.
5. Financial analysis – fundamentals, methods. Financial ratios. Ratios interpretation.
6. Net working capital and its management.
7. Current assets management.
8. Account receivables management. Cash management, models for cash management.
9. Short-term financial sources of the company.
10. Time value of the money.
11. Long-term financial sources of the company. Internal sources. Self-financing.
12. External sources of long-term capital.
13+14. Capital budgeting and investment valuation.
|
Recommended or Required Reading |
---|
Required Reading: |
---|
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.
|
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.
|
Recommended Reading: |
---|
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.
|
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.
|
Planned learning activities and teaching methods |
---|
Lectures, Tutorials |
Assesment methods and criteria |
---|
Task Title | Task Type | Maximum Number of Points (Act. for Subtasks) | Minimum Number of Points for Task Passing |
---|
Credit and Examination | Credit and Examination | 100 (100) | 51 |
Credit | Credit | 25 (25) | 13 |
Credit | Written test | 25 | 13 |
Examination | Examination | 75 | 38 |