152-0489/02 – Enterprise economic analysis (EAP)
| Gurantor department | Department of Business Administration | Credits | 5 |
| Subject guarantor | Ing. Jiří Franek, Ph.D. | Subject version guarantor | Ing. Jiří Franek, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2019/2020 | Year of cancellation | |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
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
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Zápočtová písemka z příkladů MS Excel (min 16 bodů, max 30 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 zápočtové písemky v LMS
Other requirements
Active and independent work in teaching and elaboration of a semester task.
Compulsory literature:
KALOUDA, František. Finanční analýza a řízení podniku. 3. rozšířené vydání. Plzeň: Aleš Čeněk, 2017. 328 s. ISBN 978-80-7380-646-0.
SAMONAS. Michael. Financial Forecasting, Analysis, and Modelling: A Framework for Long-Term Forecasting. New York: Willey, 2015. 232. ISBN 978-1-118-92108-1.
SYNEK, Miloslav, Heřman KOPKÁNĚ a Markéta KUBÁLKOVÁ. Manažerské výpočty a ekonomická analýza. Praha: C. H. Beck, 2009. 301 s. ISBN 978-80-7400-154-3.
Recommended literature:
ESCHENBACH, Rolf a Helmut SILLER. Profesionální controlling: koncepce a nástroje. Překlad Jaroslav Rubáš. 2. vyd. Praha: Wolters Kluwer, 2012. 381 s. ISBN 978-80-7357-918-0.
FIBÍROVÁ, Jana. Manažerské účetnictví: nástroje a metody. 2., aktualiz. a přeprac. vyd. Praha: Wolters Kluwer, 2015. 404 s. ISBN 978-80-7478-743-0.
SYNEK, Miloslav. Manažerská ekonomika. 5., aktualiz. a dopl. vyd. Praha: Grada, 2011. 471 s. Expert. ISBN 978-80-247-3494-1.
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction