152-0489/01 – Enterprise economic analysis (EAP)

Gurantor departmentDepartment of Business AdministrationCredits4
Subject guarantorIng. Jiří Franek, Ph.D.Subject version guarantorIng. Jiří Franek, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2017/2018Year of cancellation2020/2021
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.
KRI13 Ing. Pavlína Křibíková, Ph.D., LL.M.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Credit and Examination 6+6

Subject aims expressed by acquired skills and competences

The aim of the course is to provide students with information expanding their knowledge acquired in previous studies and to teach them to apply the acquired knowledge to solve specific problems of economic practice. Students will get acquainted not only with financial analysis, but also with analyzes of individual functions and areas of the company. The student should be able to use the skills acquired in the course within the solution of the bachelor's and subsequently also the diploma thesis. During the lectures, students will be acquainted with the basic principles of economic analysis and individual areas of business analysis. Within the exercises, students will solve economic problems related to individual areas of business analysis (time series analysis, financial analysis, investment decisions, intercompany comparison, calculations, productivity).

Teaching methods

Lectures
Tutorials

Summary

Předmět zaměřen na zvýšení kompetencí studentů při řešení ekonomických úloh s využití PC (software MS Excel apod.) týkajících se ekonomických rozborů v podniku. Studenti budou řešit příklady a případové studie z praxe. Studenti se naučí aplikovat získané poznatky na řešení konkrétních problémů z hospodářské praxe. Studenti budou řešit nejen příklady spojené s analýzou finanční výkonnosti, ale také s analýzami jednotlivých funkcí a oblastí podniku. Dovednosti získané v předmětu by měl student umět aplikovat v rámci řešení bakalářské a následně i diplomové práce. Zároveň budou studenti lépe vybaveni dovednostmi řešení podnikových problémů prostřednictvím MS Excel.

Compulsory literature:

1. ESCHENBACH, Rolf a Helmut SILLER. Profesionální controlling. Koncepce a nástroje. Praha: Wolters Kluwer, 2012. 2. FIBÍROVÁ, Jana, Libuše ŠOLJAKOVÁ, Jaroslav WAGNER a Petr PETERA. Manažerské účetnictví: nástroje a metody. 3. vydání. Praha: Wolters Kluwer, 2019. ISBN 978-80-7598-486-9. 3. KALOUDA, František. Finanční řízení podniku. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2019. ISBN 978-80-7380-756-6. 4. KUBÍČKOVÁ, Dana a Irena JINDŘICHOVSKÁ. Finanční analýza a hodnocení výkonnosti firmy. V Praze: C.H. Beck, 2015. Beckova edice ekonomie. ISBN 978-80-7400-538-1. 5. RŮČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi. Praha: Grada, 2019. ISBN 978-80-271-2633-0.

Recommended literature:

1. HARBOUR, Jerry L. The Performance Mapping and Measurement Handbook. USA: CRC Press, 2013. 2. KALOUDA, František. Finanční a cost-benefit analýza podniku. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2019. ISBN 978-80-7380-778-8. 3. PARMENTER, David. Key performance indicators: developing, implementing, and using winning KPIs. Fourth edition. Hoboken, New Jersey: Wiley, [2020]. ISBN 978-1-119-62077-8.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Active and individual work on the exercises based on knowledge from lectures or recommended literature.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction - contents of subject, literature, requirements, basic concepts. 2. Analysis of time series of economic indicators, calculation system. 3. Financial analysis, predictive models. 4. Intercompany comparison. 5. Checking, controlling, internal audit. 6. Analysis of production and labor productivity, product evaluation and production program. 7. Analysis of labor and working time.

Conditions for subject completion

Part-time form (validity from: 2017/2018 Winter semester, validity until: 2020/2021 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 30  16
        Examination Examination 70  36
Mandatory attendence parzicipation: Participation - 50 %

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2019/2020 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan
2018/2019 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
Subject block without study plan - EKF - K - cs 2020/2021 Part-time Czech Optional EKF - Faculty of Economics stu. block