| Course Unit Code | 152-0389/03 |
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| Number of ECTS Credits Allocated | 5 ECTS credits |
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| Type of Course Unit * | Choice-compulsory type B |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | |
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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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| KAS20 | Ing. Josef Kašík, Ph.D. |
| FRA135 | Ing. Jiří Franek, Ph.D. |
| Summary |
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| The course is aimed at increasing the competence of students in solving economic tasks using PC (MS Excel software, etc.) related to economic analyses in a company. Students will solve examples and case studies from practice. Students will learn to apply the acquired knowledge to solve specific problems in economic practice. Students will solve examples related not only to the analysis of financial performance, but also to the analysis of individual functions and areas of the enterprise. The student should be able to apply the skills acquired in the course to the solution of the bachelor's and subsequently the master's thesis. At the same time, students will be better equipped with business problem solving skills using MS Excel. |
| Learning Outcomes of the Course Unit |
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1. To provide students with information expanding their knowledge acquired by previous studies and to teach them to apply the acquired knowledge to solve specific problems of economic practice.
2. To introduce students to analyses of individual functions and areas of the enterprise (time series analysis, financial analysis, investment decision making, inter-firm comparisons, costing, productivity).
3. Apply the tools of financial analysis.
4. Explain how to interpret the results of economic analyses.
5. Acquire skills that the student will be able to use in the solution of the bachelor's and subsequently the master's thesis. |
| Course Contents |
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1. Concept and meaning of analysis.
2. Types of indicators, indices and differences.
3. Techniques of time series analysis of economic indicators.
4. Indicator systems and pyramid decomposition.
5. Basic analytical methods and techniques of decomposition of synthetic indicators.
6. Analysis of financial statements and economic normative.
7. Indicator systems, aggregate indices of enterprise evaluation.
8. Comparison of companies.
9. Labor productivity.
10. Labour analysis and working time.
11. Calculation and evaluation of production program.
12. Capacity planning an analysis
13. Cost-benefit analysis (CBA) and cost-effectiveness analysis.
14. Use of economic analysis in the control mechanism of the company. |
| Recommended or Required Reading |
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| Required Reading: |
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FIBÍROVÁ, Jana, Libuše ŠOLJAKOVÁ, Jaroslav WAGNER a Petr PETERA. Manažerské účetnictví: nástroje a metody. 3. vydání. Praha: Wolters Kluwer, 2019. 414 s. ISBN 978-80-7598-486-9.
PARMENTER, David. Key Performance Indicators: Developing, Implementing, and Using Winning KPIs. 4th ed. Hoboken, New Jersey: Wiley, 2020. 384 s. ISBN 978-1-119-62077-8.
VOCHOZKA, Marek. Metody komplexního hodnocení podniku. 2. vyd. Praha: Grada Publishing, 2020. 479 s. ISBN 978-80-271-1701-7. |
FIBÍROVÁ, Jana, Libuše ŠOLJAKOVÁ, Jaroslav WAGNER a Petr PETERA. Manažerské účetnictví: nástroje a metody. 3. vydání. Praha: Wolters Kluwer, 2019. 414 s. ISBN 978-80-7598-486-9.
PARMENTER, David. Key Performance Indicators: Developing, Implementing, and Using Winning KPIs. 4th ed. Hoboken, New Jersey: Wiley, 2020. 384 s. ISBN 978-1-119-62077-8.
VOCHOZKA, Marek. Metody komplexního hodnocení podniku. 2. vyd. Praha: Grada Publishing, 2020. 479 s. ISBN 978-80-271-1701-7. |
| Recommended Reading: |
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DLUHOŠOVÁ, Dana a kol. Finanční řízení a rozhodování podniku: analýza, investování, oceňování, riziko, flexibilita, interakce. 4. vyd. Jesenice: Ekopress, 2021. 257 s. ISBN 978-80-87865-71-2.
MAYES, Timothy R. Financial Analysis with Microsoft Excel 2019. 9th ed. Boston: Cengage, 2021. 560 s. ISBN 978-0357-44205-0.
RŮČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi. Praha: Grada, 2021. 165 s. ISBN 978-80-271-3124-2. |
DLUHOŠOVÁ, Dana a kol. Finanční řízení a rozhodování podniku: analýza, investování, oceňování, riziko, flexibilita, interakce. 4. vyd. Jesenice: Ekopress, 2021. 257 s. ISBN 978-80-87865-71-2.
MAYES, Timothy R. Financial Analysis with Microsoft Excel 2019. 9th ed. Boston: Cengage, 2021. 560 s. ISBN 978-0357-44205-0.
RŮČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi. Praha: Grada, 2021. 165 s. ISBN 978-80-271-3124-2. |
| 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 | 30 | 16 |
| Examination | Examination | 70 | 36 |