UNIVERSITY OF SOUTH BOHEMIA IN ČESKÉ BUDĚJOVICE
Study programmes & Course catalogue
for academic year 2023/2024
UNIVERSITY OF SOUTH BOHEMIA IN ČESKÉ BUDĚJOVICE
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Course: Financial Analysis and Planning

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Course title Financial Analysis and Planning
Course code KUF/FINAP
Organizational form of instruction Lecture + Lesson
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 6
Language of instruction Czech
Status of course Compulsory, Compulsory-optional
Form of instruction Face-to-face
Work placements unspecified
Recommended optional programme components None
Lecturer(s)
  • Zdeněk Radek, doc. Ing. Ph.D.
Course content
Lectures: 1. Economic indicators and their classification. 2. Systematization of economic indicators. 3. Theory of indices. Classification of indices. Fisher's test system. 4. Shift-share analysis. Economic inequalities. 5. Methods of decomposition of indices and differences of synthetic indicators. 6. Economic and market value added. EVA entities. EVA equity. 7. Methods of intercompany comparison. Methods of determining weights of indicators. 8. Evaluation of business development. Production function. Labour productivity and asset efficiency. 9. Proportioning of costs. Break-even points. Heterogenous production. Operating, financial and total leverage. 10. Cost-effectiveness analysis. 11. Classification methods. Classification procedure. Evaluation of models. Discriminant analysis. 12. Classification methods. Logistic regression. Classification trees. Neural networks. 13. Classification models used in financial analysis.

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Work with text (with textbook, with book), E-learning, Individual preparation for exam
  • Class attendance - 42 hours per semester
  • Preparation for exam - 54 hours per semester
  • Preparation for classes - 42 hours per semester
  • Preparation for credit - 30 hours per semester
Learning outcomes
The aim of the subject is to deepen the topics taught in the bachelor's course of financial analysis. After completing the course, the student is able to master the methods of financial analysis and planning and has skills in the calculation and evaluation of economic indicators and their use in financial management and decision making.
Students understand the principles of financial analysis and financial reporting. They are able to perform methods of financial analysis.
Prerequisites
Knowledge of financial analysis in the scope of bachelor study.

Assessment methods and criteria
Oral examination, Test

Credit Requirements: Successful completion of two tests (min. 50% in average, one summary correction test). Elaboration of tasks (min. 50% in average). Examination Requirements: Knowledge of theory within the scope of the mentioned categories. A <90 - 100 %> B <80 - 90 %) C <70 - 80 %) D <60 - 70 %) E <50 - 60 %) F <0 - 50 %)
Recommended literature
  • Fischer, J., Jeřábková, V., Petkovová, L., Ptáčková, V., & Švarcová, P. Základní metody statistického srovnávání. Praha: Oeconomica, 2019. ISBN 978-80-245-2342-2.
  • Fridson, M., & Alvarez, F. Financial Statement Analysis: A Practitioner's Guide. Hoboken: Wiley, 2011. ISBN 978-0-470-63560-5.
  • Mařík, Miloš. Metody oceňování podniku : proces ocenění, základní metody a postupy. Čtvrté upravené a rozšířené vydání. Praha : Ekopress, 2018. ISBN 978-80-87865-38-5.
  • Střeleček, František. Stupně efektivnosti nákladů : monografie. 1. vydání. České Budějovice : Jihočeská univerzita v Českých Budějovicích. Zemědělská fakulta, 2004. ISBN 80-7040-722-0.
  • Synek, Miloslav; Kopkáně, Heřman; Kubálková, Markéta. Manažerské výpočty a ekonomická analýza. Vydání první. V Praze : C.H. Beck, 2009. ISBN 978-80-7400-154-3.
  • Vochozka, Marek; Jelínek, Jiří,; Váchal, Jan,; Straková, Jarmila,; Stehel, Vojtěch. Využití neuronových sítí při komplexním hodnocení podniků. Vydání první. V Praze : C.H. Beck, 2017. ISBN 978-80-7400-642-5.
  • Zalai, K. Finančno-ekonomická analýza podniku. Bratislava: Sprint 2, 2016. ISBN 978-80-89710-22-5.
  • Zdeněk, R. Finanční analýza a plánování: Sbírka řešených příkladů. České Budějovice: JU, 2016. ISBN 978-80-7394-611-1.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics Study plan (Version): Accounting and Financial Management (3) Category: Economy 2 Recommended year of study:2, Recommended semester: Winter
UNIVERSITY OF SOUTH BOHEMIA IN ČESKÉ BUDĚJOVICE, date of update: 22.04.2024 23:50. Data created for academic year 2023/2024