152-0389/03 – Enterprise Economic Analysis (EAP)

Gurantor departmentDepartment of Business Administration and LawCredits5
Subject guarantorIng. Jiří Franek, Ph.D.Subject version guarantorIng. Jiří Franek, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
FRA135 Ing. Jiří Franek, Ph.D.
KAS20 Ing. Josef Kašík, Ph.D.
ZAP0085 Ing. Ondřej Zapletal
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

Subject aims expressed by acquired skills and competences

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.

Teaching methods

Lectures
Tutorials
Teaching by an expert (lecture or tutorial)

Summary

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.

Compulsory literature:

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 literature:

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.

Additional study materials

Way of continuous check of knowledge in the course of semester

Zápočet: týmové zpracování finanční analýzy vybrané firmy a její prezentace (min. 5, max 10 bodů), zápočtová písemka z příkladů MS Excel (min 11 bodů, max 20 bodů). Zkouška: ústní z okruhů témat probíraných na přednáškách (min 36, max 70 bodů)

E-learning

Podklady pro cvičení v LMS Podklady k tématům probíraným na přednáškách v LMS Příklady na opakování v LMS Odevzdání zpracované prezentace finanční analýzy v LMS Odevzdání zápočtové písemky v LMS

Other requirements

Active participation in presentation of a task. Compulsory literature

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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.

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 30  16
        Examination Examination 70  36 3
Mandatory attendence participation: Lectures are not obligatory. Conditions for workshops are defined by the guarantee of the subject.

Show history

Conditions for subject completion and attendance at the exercises within ISP: Participation in exercises as agreed with the teacher. Elaboration of a semester assignment (presentation) in a team or independently. Credit from the examples discussed in the exercises. Date according to agreement with the teacher. Exam according to the listed dates.

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2024/2025 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2024/2025 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2024/2025 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2024/2025 (B0311A050015) Informatics in Economy P Czech Ostrava 3 Choice-compulsory type B study plan
2023/2024 (B0311A050015) Informatics in Economy P Czech Ostrava Choice-compulsory type B study plan
2023/2024 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2023/2024 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2023/2024 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2023/2024 (B0414A050001) Marketing (S02) Marketing and business PE P Czech Šumperk 2 Compulsory study plan
2023/2024 (B0414A050001) Marketing (S02) Marketing and business PE P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0311A050015) Informatics in Economy P Czech Ostrava Choice-compulsory type B study plan
2022/2023 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2022/2023 (B0414A050001) Marketing (S02) Marketing and business PE P Czech Ostrava 2 Compulsory study plan
2022/2023 (B0414A050001) Marketing (S02) Marketing and business PE P Czech Šumperk 2 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2021/2022 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2021/2022 (B0414A050001) Marketing (S02) Marketing and business PE P Czech Ostrava 2 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan
2020/2021 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2020/2021 (B0414A050001) Marketing (S02) Marketing and business PE P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0414A050001) Marketing (S02) Marketing and business PE P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S04) Economics and Law in Business P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S02) Business Administration P Czech Ostrava 2 Compulsory study plan
2019/2020 (B0413A050012) Economics and Management (S02) Business Administration P Czech Valašské Meziříčí 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
Subject block without study plan - EKF - P - cs 2024/2025 Full-time Czech Optional EKF - Faculty of Economics stu. block

Assessment of instruction



2023/2024 Winter
2022/2023 Winter
2021/2022 Winter
2020/2021 Winter