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
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.,MBA,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

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



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.

Way of continuous check of knowledge in the course of semester


Other requirements

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


Subject has no prerequisities.


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 pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 30  16
        Examination Examination 70  36 3
Mandatory attendence participation: Participation - 50 %

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.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

Assessment of instruction

2019/2020 Winter
2018/2019 Winter
2017/2018 Winter