| Course Unit Code | 545-0244/09 |
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| Number of ECTS Credits Allocated | 7 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | First 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 | There are no prerequisites or co-requisites for this course unit |
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| Name of Lecturer(s) | Personal ID | Name |
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| DVO30 | prof. Ing. Jaroslav Dvořáček, CSc. |
| CER25 | Ing. Igor Černý, Ph.D. |
| ROL74 | Ing. Markéta Laštůvková, Ph.D. |
| Summary |
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The role of analysis in the management (control) process, basic terms and
analysis methods. Analysis of enterprise financial state, analysis of work
consumption, costs analysis, yields analysis, economic result analysis,
effectivity analysis. |
| Learning Outcomes of the Course Unit |
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| Ability of economic events analysis. |
| Course Contents |
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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.
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| Recommended or Required Reading |
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| Required Reading: |
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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. |
DVOŘÁČEK, Jaroslav. Analýza hospodářské činnosti báňského podniku. Monografie. Ostrava : VŠB-TUO, Moravskoslezská hornická společnost ČSVTS, 1997. 156, [16] s. ISBN 80-7078-515-2.
SEDLÁČEK, Jaroslav. Finanční analýza podniku. 2. aktualiz. vyd. Brno: Computer Press, 2011. ISBN 978-80-251-3386-6.
RŮČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi. 5. aktualizované vydání. Praha: Grada Publishing, 2015. Finanční řízení. ISBN 978-80-247-5534-2.
DVOŘÁČEK, Jaroslav. Analysis of economic operations. Ostrava : VSB -TUO, 2009. |
| Recommended Reading: |
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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. |
DLUHOŠOVÁ, Dana. Finanční řízení a rozhodování podniku: analýza, investování, oceňování, riziko, flexibilita. Praha: Ekopress, 2006. ISBN 80-86119-58-0.
GRÜNWALD, Rolf a Jaroslava HOLEČKOVÁ. Finanční analýza a plánování podniku. Praha: Ekopress, 2007. ISBN 978-80-86929-26-2.
KISLINGEROVÁ, Eva a Jiří HNILICA. Finanční analýza: krok za krokem. 2. vyd. V Praze: C.H. Beck, 2008. C.H. Beck pro praxi. ISBN 978-80-7179-713-5.
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. |
| Planned learning activities and teaching methods |
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| Lectures, Individual consultations, 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 | 33 (33) | 17 |
| Examples | Other task type | 33 | 17 |
| Examination | Examination | 67 (67) | 34 |
| Oral examination | Oral examination | 67 | 34 |